Question

click and drag on elements in order
place the steps in the adjusting process in the correct order in which they would be performed.
instructions
determine what the correct account balance should be.
determine what the current account balance is.
record an adjusting entry.

Explanation:

First, you must identify the existing balance of the account. Next, you establish the proper, updated balance the account should have. Finally, you record the adjusting journal entry to bring the current balance in line with the correct balance.

Answer:

1. Determine what the current account balance is.
2. Determine what the correct account balance should be.
3. Record an adjusting entry.