Adjusting entries are recorded

A) only on the worksheet.
B) only in the general ledger.
C) in the general journal.
D) in the special journals.

Adjusting entries are recorded in the general journal, before being posted to the general ledger accounts. They are necessary to ensure that the financial statements reflect the correct balances and revenues/ expenses for the period. The worksheet may be used to help identify the need for adjusting entries, but it is not where they are recorded. Special journals are used for specific types of transactions, such as sales or cash disbursements, but adjusting entries are typically adjusting entries are not recorded in special journals.