At the end of its fiscal year, Windsor Consulting had the following adjusting entries.

		GENERAL JOURNAL				J1
Date		Account Titles and Explanation		Debit		Credit
Dec. 31		Interest Receivable		600
		Interest Revenue				600
31		Supplies Expense		1,630
		Supplies				1,630
31		Insurance Expense		1,060
		Prepaid Insurance				1,060
31		Depreciation Expense		1,240
		Accumulated DepreciationEquipment				1,240
31		Salaries Expense		1,120
		Salaries Payable				1,120
31		Interest Expense		90
		Interest Payable				90

Prepare the reversing entries that could be recorded at the beginning of the new fiscal year