When an account balance is not affected by an adjusting entry,the amount shown in the Trial Balance columns is extended directly to the Adjusted Trial Balance columns.

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Quizplus · Accepted Answer

This is because adjusting entries are made to update account balances and ensure that financial statements reflect accurate and complete information. If an account is not affected by an adjusting entry, its balance remains the same and can be directly extended to the Adjusted Trial Balance columns.

When an Account Balance Is Not Affected by an Adjusting