2019			(Adjustment a)
	Dec.	31	Uncollectible Accounts Expense		3,600.00
			Allowance for Doubtful Accounts					3,600.00
			To record estimated loss from Uncollectible accounts based on 0.5% of net credit sales, $720,000
			(Adjustment b)
		31	Supplies Expense		4,200.00
			Supplies					4,200.00
			To record supplies used during the year
			(Adjustment c)
		31	Insurance Expense		1,200.00
			Prepaid Insurance					1,200.00
			To record expired insurance on 1-year $4,800 policy purchased on Oct. 1
			(Adjustment d)
		31	Depreciation. Exp.Store Equipment		13,800.00
			Accum. DepreciationStore Equip.					13,800.00
			To record depreciation
			(Adjustment e)
		31	Salaries ExpenseOffice		2,300.00
			Salaries Payable					2,300.00
			To record accrued salaries for Dec. 2931
			(Adjustment f)
		31	Payroll Taxes Expense		175.95
			Social Security Tax Payable					142.60
			Medicare Tax Payable					33.35
			To record accrued payroll taxes on accrued salaries: social security, 6.2% 2,300 = $142.60; Medicare, 1.45% 2,300 = $33.35
			(Adjustment g)
		31	Interest Expense		150.00
			Interest Payable					150.00
			To record accrued interest on a 4-month, 6% trade note payable dated Nov. 1: $15,000 0.06 2/12 = $150.00
			(Adjustment h)
		31	Interest Receivable		205.00
			Interest Income					205.00
			To record interest earned on 6-month, 8% note receivable dated Oct. 1: $8,200 0.10 3/12 = $205.00

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.)

• 1 Record the first reversing entry required.

• 2 Record the second reversing entry required

• 3 Record the third reversing entry required.

• 4 Record the fourth reversing entry required.