From the adjusting entries below, prepare the reversing entry(ies) that would be needed for January 1. GENERAL JOURNAL Page 1 Date Description Post Ref. Debit Credit Adjusting Entries Dec. 31 Work in Process Inventory 17,333.00 Factory Overhead 17,333.00 31 Interest Receivable 2,367.00 Interest Revenue 2,367.00 31 Office Supplies Expense 6,319.00 Office Supplies 6,319.00 31 Factory Overhead 15,841.00 Factory Supplies 15,841.00 31 Bad Debt Expense 4,320.00 Allowance for Doubtful Accounts 4,320.00 31 Factory Overhead 1,927.00 Prepaid Insurance 1,927.00 31 Factory Overhead 6,210.00 Accumulated Depreciation-Factory Building 6,210.00 31 Factory Overhead 14,253.00 Accumulated Depreciation-Factory Equipment 14,253.00