Examine the following 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, 2017. Include appropriatedescriptions.

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2016 Dec. 31 (Adjustment a) Uncollectible Accounts Expense 2,940.00 llowonce for Doubtful Accounts 2,940.00 To record estimated loss from uncollectible occounts based on 0.4% of net credit sales, $735,000 (Adjustment b) Supplies Expense Dec. 3 5,700.00 Supplies 5,700.00 To record supplies used during the year (Adjustment c) 31 nsurance Expense 1,650.00 Prepaid Insurance 1,650.00 To record expired insurance on 1-year $6,600 policy purchased on Od. 1 (Adjustment d) 31 Depreciation. Exp.Store Equipment 15,300.00 Accum. Depreciation Store Equip 15,300.00 To record depreciation (Adjustment e) 31 Salaies Expense-Office 3,800.00 Salaries Payable 3,800.00 To record accrued salaries for Dec. 29-31 Adjustment f) 31 Pyrll Taxes Expense 290.70 Socal Security Tox Payoble Medicare Tax Payable 235.60 55.10 To record accrued payrll taxes on acrued salaries: social security, 6.2% 3,800- S235.60; Medicare, 1.45% x 3,800-: S55.10 Adjustment gl Interest Expense 31 300.00 Interest Payable 300.00 To record accrued interest on a 4-month, 6% trade note payable dated No. 1: $30,000 x 0.06x $30 (Adjustment h) nterest Receivable 31 188.00 Interest Income 188.00 To record interest earned on 6-month, 8% nole receivable dated 0ct. I S9,400 x 0.08 × $188