Demonstration problem. Introduction to Adjusting Entries. The Need for Adjusting Entries. Journal entries are made at the end of each accounting period to bring about a proper matching of revenues and expenses Make adjusting entries. Prepare an adjusted trial balance.

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Fold fabric as shown. Finish the seam as shown. Page 25 Adjust the width to obtain the correct seam. Wrong: Needle is not piercing edge Needle pierces the edge of fold too to fold at all. Correct seam. Match 1. Place the darning plate properly. Place button presser foot in position and attach it firmly. Place the button between presser foot and fabric and lower the presser foot. Manually turn hand wheel towards you, ensuring that the needle enters into both holes of button without obstruction.

Select straight stitch. Zipper foot is designed to sew close to a raised edge, thus preventing sewing on zipper. Place zipper foot in position and attach firmly. Fold the fabric about 2 cm and place the fabric under foot. Pattern selector dial Steps Setting 1.

Sew left side 3. Raise the needle 4. Sew stitches 6. Raise the needle 7. Raise the foot and the needle to its highest position. Replace the foot with the picot foot. Fold over the fabric edge by about 3 mm and place it under the foot. Secure the folded edge with a few stitches. Thread the machine for normal sewing, leading both threads to needle and passing their ends separately through its eye.

Sewing width should not exceed the third widest stitch width, as this will break the needles. Slide the arm through the hole on top of the presser foot holder. Move the quilter to the required stitch distance. Use the seam guide to sew long seams of an equal distance from the edge of the fabric. Raise needle to its highest position. Take out the bobbin case. Turn the latch knob A as illustrated.

Take off shuttle race cover. Take out shuttle hook. Clean and oil shuttle race and hook, thereafter replace all parts in reverse order.

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