The other account will be an income statement account. You must calculate the amounts for the adjusting entries. You will enter both of the accounts and the adjustment in the general journal. You must designate which account will be debited and which will be credited.
Its outstanding operator control system, floating, easy-adjust cutter deck and smooth and powerful hydraulic drive system makes mowing a dream. In fact the SWZT may just be the smoothest walk-behind Scag has ever built. The all new, incredibly ergonomic control system was designed to make operation easy, not a fatigue causing fight.