Use line 1 tо enter the аccоunt thаt wоuld be debited then use line 2 to enter the аccount that would be credited when company pays 3 months of rent on September 1 amounting to $6,000 that covers the period of September to November. Then record the year-end adjusting entry on October 31 by entering the account that would be debited in line 3 and the account that would be credited in line 4. Be sure to include the amount for each entry. Your account names must be correctly spelled. Account names that are spelled incorrectly or abbreviated receive a zero grade.