Question

when you need to carry totals forward from one page to the next in a journal:
total the columns and close them to the capital account, so that each of these accounts has a zero balance
total the columns and make an adjusting entry in the general journal
total the columns and bring these totals forward to the next page on a balance forward line
total the columns and post them to the appropriate ledger

Explanation:

When carrying totals forward in a journal, the correct procedure is to total the columns and bring these totals forward to the next page on a Balance Forward line. Closing to capital (first option) is for closing entries at period - end. Making an adjusting entry (second option) is for adjusting transactions, not for carrying forward. Posting to ledger (fourth option) is a separate step after journalizing, not for carrying forward journal page totals.

Answer:

Total the columns and bring these totals forward to the next page on a Balance Forward line.