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You will need QuickBooks Online Accountant version to write adjusting journal entries type for clients' in QBO.
Here's more info related to this topic:
Make and view adjusting journal entries
https://community.intuit.com/articles/1769605-make-and-view-adjusting-journal-entries
If you have QBO subscription (non-Accountant version), you will have Journal Entry form only, not Journal Entry form with "Adjust Journal Entry" checkbox like this screenshot.
