2019 (Adjustment a) Dec. 31 Uncollectible Accounts Expense 4,290.00 Allowance for Doubtful Accounts 4,290.00 To record estimated loss from Uncollectible accounts based on 0.6% of net credit sales, $715,000 (Adjustment b) 31 Supplies Expense 3,700.00 Supplies 3,700.00 To record supplies used during the year (Adjustment c) 31 Insurance Expense 1,050.00 Prepaid Insurance 1,050.00 To record expired insurance on 1-year $4,200 policy purchased on Oct. 1 (Adjustment d) 31 Depreciation. Exp.Store Equipment 13,300.00 Accum. DepreciationStore Equip. 13,300.00 To record depreciation (Adjustment e) 31 Salaries ExpenseOffice 1,800.00 Salaries Payable 1,800.00 To record accrued salaries for Dec. 2931 (Adjustment f) 31 Payroll Taxes Expense 137.70 Social Security Tax Payable 111.60 Medicare Tax Payable 26.10 To record accrued payroll taxes on accrued salaries: social security, 6.2% 1,800 = $111.60; Medicare, 1.45% 1,800 = $26.10 (Adjustment g) 31 Interest Expense 100.00 Interest Payable 100.00 To record accrued interest on a 4-month, 6% trade note payable dated Nov. 1: $10,000 0.06 2/12 = $100.00 (Adjustment h) 31 Interest Receivable 234.00 Interest Income 234.00 To record interest earned on 6-month, 8% note receivable dated Oct. 1: $7,800 0.12 3/12 = $234.00

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.