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In this accounting tutorial, the instructor demonstrates how to fill out a worksheet. The sample worksheet includes a trial balance that has already been copied. The teacher explains that in some cases, students may need to copy data from their textbook or general ledger. For this example, the trial balance is ready for adjustment. The instructor mentions that there are specific adjustments to be made and will show how to enter these adjustments in the designated column. Attention is focused on making these adjustments without considering other columns at this stage.