Provide the adjusting entries to account for the differences between the trial balance amounts and the adjusted trial balance amounts for the accounts shown. Only a partial trial balance is provided. Use T accounts to show the adjustments. 
Definitions:
Correct Code
In programming, this term refers to code that is written without errors and performs its intended task efficiently. In medical billing, it refers to the accurate assignment of codes to diagnoses and procedures.
Tobacco Smoke
The smoke produced by burning tobacco products, which contains harmful chemicals and carcinogens.
Exposure
The state of being subjected to a harmful substance, environment, or condition.
Arterial Blood Gas
A test that measures the levels of oxygen, carbon dioxide, and other gases in arterial blood, informing on lung function.
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