How to create element for W2 Territory Exempt Salary Balance Adjustment with Code E

Summary:

We need to make balance adjustments to feed Puerto Rico "W2 Territory Exempt Salary" with Exempt Wage Amount in Box 16 and Code E to W2PR.

Content (required):

Doc ID 2227627.1 says to perform the balance adjustment "using State Context" but I cannot find detailed instructions on exactly how to accomplish.

There is no existing element to adjust "W2 Territory Exempt Salary" and I need exact instructions on how to create the element, including "State Context" for this balance adjustment.

Oracle End-of-Year Processing Guide also says that we must do Balance Adjustment to accomplish this task but no further details are provided in that document either.