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 1,202. (Record the entries in the order given. Round your answers to 2 decimal places.) Record the first reversing entry required. Note: Enter debits before credits. Record the second reversing entry required. Note: Enter debits before credits. Record the third reversing entry required. Note: Fnter dehits hefore credits. Record the fourth reversing entry required. Note: Enter debits before credits