2019			(Adjustment a)
	Dec.	31	Uncollectible Accounts Expense		4,344.00
			Allowance for Doubtful Accounts					4,344.00
			To record estimated loss from Uncollectible accounts based on 0.6% of net credit sales, $724,000
			(Adjustment b)
		31	Supplies Expense		4,600.00
			Supplies					4,600.00
			To record supplies used during the year
			(Adjustment c)
		31	Insurance Expense		1,320.00
			Prepaid Insurance					1,320.00
			To record expired insurance on 1-year $5,280 policy purchased on Oct. 1
			(Adjustment d)
		31	Depreciation. Exp.Store Equipment		14,200.00
			Accum. DepreciationStore Equip.					14,200.00
			To record depreciation
			(Adjustment e)
		31	Salaries ExpenseOffice		2,700.00
			Salaries Payable					2,700.00
			To record accrued salaries for Dec. 2931
			(Adjustment f)
		31	Payroll Taxes Expense		206.55
			Social Security Tax Payable					167.40
			Medicare Tax Payable					39.15
			To record accrued payroll taxes on accrued salaries: social security, 6.2% 2,700 = $167.40; Medicare, 1.45% 2,700 = $39.15
			(Adjustment g)
		31	Interest Expense		190.00
			Interest Payable					190.00
			To record accrued interest on a 4-month, 6% trade note payable dated Nov. 1: $19,000 0.06 2/12 = $190.00
			(Adjustment h)
		31	Interest Receivable		255.00
			Interest Income					255.00
			To record interest earned on 6-month, 8% note receivable dated Oct. 1: $8,500 0.12 3/12 = $255.00

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.)