Debit Credit 20X1 (Adjustment a) Dec. 31 Uncollectible accounts expense 2,888.00 Allowance for doubtful accounts 2,888.00 To record estimated loss from uncollectible accounts based on 0.4% of net credit sales, $722,000 (Adjustment b) 31 Supplies expense Supplies 4,400.00 4,400.00 To record supplies used during the year (Adjustment c) 31 Insurance expense 1,260.00 Prepaid insurance 1,260.00 To record expired insurance on 1-year $5,040 policy purchased on Oct. 1 (Adjustment d) 31 Depreciation. exp.-Store equipment Accum. depreciation-store equip. To record depreciation (Adjustment e) 31 Salaries expense-office Salaries payable To record accrued salaries for Dec. 29-31 (Adjustment f) 31 Payroll taxes expense Social security tax payable Medicare tax payable To record accrued payroll taxes on accrued salaries: social security, 6.2% 2,500 = $155.00; Medicare, 1.45% 2,500 = $36.25 (Adjustment g) 31 Interest expense Interest payable To record accrued interest on a 4-month, 6% trade note payable dated Oct. 1: $17,000 x 0.06 x 3/12 = $255.00 (Adjustment h) 31 Interest receivable 14,000.00 14,000.00 2,500.00 2,500.00 191.25 155.00 36.25 255.00 255.00 332.00 Interest income 332.00 To record interest earned on 9-month, 8% note receivable dated July 1: $8,300 x 0.08 x 6/12 = $332.00 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, 20X2. (Record the entries in the order given. Round your answers to 2 decimal places.)