Can you please explain me how to do the reverse entry?

and how we find out which entry is going to be reversed?

thankyou

FA1-JIM CASE STUDY: TOPIC 2+ Jim has thought quite a bit about everything you have told him. Based on the analysis you have done and the reporting requirements that SEED would have to follow Jim has decided that working with them is not the right option for him in this phase of his life. Jim is really keen to give back to his local community and in his discussions with Paul has realised he could do that by helping him out (by which Jim means you doing some of Paul's accounting work). Jim has told you Paul really doesn't keep many detailed records but as his store has become more successful, he is concerned he may not be keeping track of everything he needs to. Sim has managed to gather the following information from Paul about his business and asked if you would set up an accounting system for him. 8295 111 Energised Athletes Making the Leap - Chart of Accounts as at 1 July 2021 090 Bank 091 Petty Cash 610 Accounts Receivable Control 611 Allowance for Bad and Doubtful Debts Inventory 113 Stationery on Hand 115 Prepaid Insurance 116 Prepaid Rent 140 Equipment 141 Acc. Depreciation - Equipment 150 Warehouse 151 Accumulated Depreciation - Warehouse 160 Delivery Vehicle 161 Acc. Depreciation - Delivery Vehicle 800 Accounts Payable Control 205 Accrued Advertising 210 Internet and Telephone Expenses Payable 220 Accrued Wages Expense 299 Bank Loan (5-year) 820 GST 900 Capital - Paul Volt Additional Notes Schedule of Accounts Receivable as a 1 July 2021 Acc. No. 61001 Junior Jumpers 3,410 61002 Athletics for All 1,650 61005 The Big Leapers 495 61002 Pakebetalnited 41 11,913 150 11913 1193 14300 80 3600 6000 12800 3552 90000 14000 45000 3375 22330 1320 726 1150 95000 (947) 50439 0001 80003 80005 Schedule of Accounts Payable as a 1 July 2021 Nothing but Support Vakbier Unlimited Big Sticks 13,750 520 22,330 5