Wht is the adjustment entry....

Dear Student 

Answer 7 (a) Trading A/c                                        Dr.
                               To gross profit A/c
               
                 (b) Profit and loss appropriation A/c       Dr.
                               To Profit and loss A/c

Answer 8  (a) Profit and loss A/c                             Dr.
                                  To Profit and loss appropriation A/c
                
                 (b) Profit and loss appropriation A/c         Dr. 
                                          To salary A/c
                        Salary A/c                                           Dr.
                                    To partners capital A/c

Regards