Exercise $13\mathrm{.}7($Algo$)$ Journalizing reversing entries. LO $13-7$

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 $1,20$X$2.$

Note: Record the entries in the order given. Round your answers to $2$ decimal places.

Journal entry worksheet

$1$

$2$

$3$

$4$

Record the first reversing entry required.