Final Accounts of Sole ProprietorFinal Accounts with Adjustments 3 Adjustment of Deferred Revenue Expenditure, Adjustment of Interest on Capital, Adjustment of Interest on Drawings, Adjustment of Loss by Fire, Final Accounts Adjustments 3, Final Accounts with Adjustments 3, Financial Statements Adjustments Part-3 All the adjustments given outside the Trial Balance should be treated at two places.