DebitCredit2019(Adjustment a)Dec.31Uncollectible 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)31Supplies Expense4,600.00Supplies4,600.00To record supplies used during the year(Adjustment c)31Insurance Expense1,320.00Prepaid Insurance1,320.00To record expired insurance on 1-year $5,280 policy purchased on Oct. 1(Adjustment d)31Depreciation. Exp.Store Equipment14,200.00Accum. DepreciationStore Equip.14,200.00To record depreciation(Adjustment e)31Salaries ExpenseOffice2,700.00Salaries Payable2,700.00To record accrued salaries for Dec. 29-31(Adjustment f)31Payroll 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)31Interest 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)31Interest 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.(Record the entries in the order given. Round your answers to 2 decimal places.)