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2019			(Adjustment a)
	Dec.	31	Uncollectible Accounts Expense		2,904.00
			Allowance for Doubtful Accounts					2,904.00
			To record estimated loss from Uncollectible accounts based on 0.4% of net credit sales, $726,000
			(Adjustment b)
		31	Supplies Expense		4,800.00
			Supplies					4,800.00
			To record supplies used during the year
			(Adjustment c)
		31	Insurance Expense		1,380.00
			Prepaid Insurance					1,380.00
			To record expired insurance on 1-year $5,520 policy purchased on Oct. 1
			(Adjustment d)
		31	Depreciation. Exp.Store Equipment		14,400.00
			Accum. DepreciationStore Equip.					14,400.00
			To record depreciation
			(Adjustment e)
		31	Salaries ExpenseOffice		2,900.00
			Salaries Payable					2,900.00
			To record accrued salaries for Dec. 2931
			(Adjustment f)
		31	Payroll Taxes Expense		221.85
			Social Security Tax Payable					179.80
			Medicare Tax Payable					42.05
			To record accrued payroll taxes on accrued salaries: social security, 6.2% 2,900 = $179.80; Medicare, 1.45% 2,900 = $42.05
			(Adjustment g)
		31	Interest Expense		210.00
			Interest Payable					210.00
			To record accrued interest on a 4-month, 6% trade note payable dated Nov. 1: $21,000 0.06 2/12 = $210.00
			(Adjustment h)
		31	Interest Receivable		174.00
			Interest Income					174.00
			To record interest earned on 6-month, 8% note receivable dated Oct. 1: $8,700 0.08 3/12 = $174.00

Examine the above adjusting entries and determine which ones should be reversed. Show the reversing entries that should be recorded in the general journal as of January 1, 2020. (Record the entries in the order given. Round your answers to 2 decimal places.)

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