QB Issue Resolution:
To use “Adjusting Journal Entry” box, you must be logged into the company through QuickBooks Online Accountant. Regular QBO versions will have only Journal Entry form but not with “Adjusting Journal Entry” box
You can also refer to this article for more information:
Resolution for Issue 'I do not have the ‘Adjusting Journal Entry’ on the page where you create a journal entry' available: Yes (Solved).
Source: Intuit Community forum.
I do not have the ‘Adjusting Journal Entry’ on the page where you create a journal entry: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.Support for Journal Entry
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Error Recovery for Journal Entry [Canada]
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Additional Support Options: