The undertaker, char lady and laundress sell some of Scrooge's belongings for any money they can
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The swelling of his bed shirts, bedclothes bed curtains, cuff links
You can create a suspence account for adjustment of transactions.
Adjusting entries are made to rectify any previous erroneous entry or adjust any data in previously record transactions.
Accrual Accounting recognizes business transactions when they are occurred not when the related cash is received or a payment is made. Cash accounting is a completely opposite. In cash accounting transactions are recognized only when the related cash is received or paid.
Adjusting entries are not based on external transactions, they are corrections made internally to a set of books