I need some insight on how to make adjusting entries for expense accounts from 2018 to 2019 that were not claimed for 2018 Taxes. I need to carry forward the amounts I made from receipts and Invoices that were charged and paid for in 2018. 

For example: I have $1652.00 to carry-forward to 2019 as it was not claimed in 2018 in the subcontractor account, but it was paid in 2018. Which accounts do I make the adjusting journal entry to besides debiting the subcontractor account. I need to know the credit account.

Can someone help me out with this asap please