The adjustments columns of the worksheet for Mandy Company are shown below. 
Instructions
(a) Prepare the adjusting entries.
(b) Assuming the adjusted trial balance amount for each account is normal, indicate the financial statement column to which each balance should be extended.
Definitions:
Operant Conditioning
A way of changing the force of a behavior using rewards or penalties as influencing factors.
Shaping
A method in behavioral psychology where reinforces guide an organism's behavior towards a desired goal through successive approximations.
Successive Approximations
A behavioral training process that rewards actions that progressively more closely resemble the desired behavior.
Generalization
The tendency to respond in the same way to different but similar stimuli.
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