Final answer:
A T-account is a balance sheet used to record transactions in accounting. In this case, it is used to complete a partial worksheet by filling in adjustments and adjusted trial balance columns.
Step-by-step explanation:
A T-account is a balance sheet with a two-column format, where the T-shape is formed by a vertical line down the middle and a horizontal line under the column headings for 'Assets' and 'Liabilities.' It is used to analyze and record transactions in accounting. In this case, the T-account is being used to complete a partial worksheet by filling in adjustments and adjusted trial balance columns.
For the adjustments column, assign labels 'a' through 'e' to the five adjustments. Then, complete the adjustments and adjusted trial balance columns based on the given account names and unadjusted trial balance amounts.
Sum up the columns for Exports, Imports, and Balance to determine the final balance number, which represents the current account balance.