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$\backslash$table$[[,,$Debit,Credit$],[20$X$1($Adjustment a$)],[$Dec$\mathrm{.}31,$Uncollectible accounts expense,$2,904\mathrm{.}00],[$Allowance for doubtful accounts,,$2,904\mathrm{.}00],[\backslash$table$[[$To record estimated loss from uncollectible accounts based on $0\mathrm{.}4\%],[$of net credit sales, $$726,000]]],[($Adjustment b$)],[31,$Supplies expense,$4,800\mathrm{.}00,4,800\mathrm{.}00],[,$Supplies,$],[$To record supplies used during the year$],[($Adjustment c$)],[31,$Insurance expense,$1,380\mathrm{.}00,1,380\mathrm{.}00],[,$Prepaid insurance,$],[\backslash$table$[[$To record expired insurance on $1-$year $$5,520$ policy purchased on$],[$Oct$.1]]],[($Adjustment d$)],[31,$Depreciation. exp.$-$Store equipment,$14,400\mathrm{.}00,14,400\mathrm{.}00],[,$Accum. depreciation$-$Store equip.,$],[$To record depreciation$],[($Adjustment e$)],[31,$Salaries expense$-$office,$2,900\mathrm{.}00,2,900\mathrm{.}00],[,$Salaries payable,$],[$To record accrued salaries for Dec. $29-31],[($Adjustment f$)],[31,$Payroll taxes expense,$221\mathrm{.}85,],[,$Social security tax payable,,$179\mathrm{.}80],[,$Medicare tax payable,,$42\mathrm{.}05],[\{$ Journal entry worksheet

$1$

$2$

$3$

$4$

Record the first reversing entry required.

Note: Enter debits before credits. Journal entry worksheet

Record the second reversing entry required.

Note: Enter debits before credits. Journal entry worksheet

$1$

$2$

$3$

$4$

Record the third reversing entry required.

Note: Enter debits before credits.Journal entry worksheet

$1$

$2$

$3$

Record the fourth reversing entry required.

Note: Enter debits before credits.

$\backslash$table$[[$To record accrued payroll taxes on accrued salaries: social$],[$security$,6\mathrm{.}2\%\backslash$times $2,900=$$$179\mathrm{.}80$; Medicare, $1\mathrm{.}45\%\backslash$times $2,900=$$$42\mathrm{.}05],[($Adjustment g $)]]\}],[],[31,$Interest expense$],[$Interest payable,,$315\mathrm{.}00],[\backslash$table$[[$To record accrued interest on a $4-$month, $6\%$ trade note payable$],[$dated Oct. $1$: $$21,000\backslash$times $0\mathrm{.}06\backslash$times $3/12=$$$315\mathrm{.}00]]],[,($Adjustment h$),,348\mathrm{.}00],[31,$Interest receivable,$348\mathrm{.}00],[$Interest income,$],[\backslash$table$[[$To record interest earned on $9-$month, $8\%$ note receivable dated July$],[1$:$$8,700\backslash$times $0\mathrm{.}08\backslash$times $6/12=$$$348\mathrm{.}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 $1,202.($Record the entries in the order given. Round your answers to $2$ decimal places.$)$

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