2019(Adjustment a)Dec.31 Uncollectible Accounts Expense4,344.00Allowance for Doubtful Accounts4,344.00To record estimated loss from Uncollectible accounts based on 0.6% of net credit sales, $724,000(Adjustment b)31 Supplies Expense4,600.00Supplies4,600.00To record supplies used during the year(Adjustment c)31 Insurance Expense1,320.00Prepaid Insurance1,320.00To record expired insurance on 1-year $5,280 policy purchased on Oct. 1(Adjustment d)31 Depreciation. Exp.Store Equipment14,200.00Accum. DepreciationStore Equip.14,200.00To record depreciation(Adjustment e)31 Salaries ExpenseOffice2,700.00Salaries Payable2,700.00To record accrued salaries for Dec. 29-31(Adjustment f)31 Payroll Taxes Expense206.55Social Security Tax Payable167.40Medicare Tax Payable39.15To 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 Expense190.00Interest Payable190.00To 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 Receivable255.00Interest Income255.00To 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.