Healthy Eating Foods Company is a distributor of nutritious snack foods such as granola bars. On December 31, 2019, the firms general ledger contained the accounts and balances that follow.

Required:

1. Record adjusting entries in the general journal as of December 31, 2019.
2. Record closing entries in the general journal as of December 31, 2019.
3. Record reversing entries in the general journal as of January 1, 2020.

Analyze: Assuming that the firm did not record a reversing entry for salaries payable, what entry is required when salaries of $5,200 are paid on January 3?

I believe I got #12, #13, and #14 incorrect. Any clarifications on how to do the problem properly with calculations would be appreciated. :) I removed some items I previously added for #13 because I didnt understand what I was doing wrong.

Also, an explanation on how to go about the analyze question would be appreciated because I got that one wrong as well. :) Thank you in advanced!

Account Name Cash Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory Supplies Prepaid Insurance Office Equipment Accumulated Depr.Office Equipment Warehouse Equipment Accumulated Depr.Warehouse Equipment Notes Payable-Bank Accounts Payable Interest Payable Social Security Tax Payable Medicare Tax Payable Federal Unemployment Tax Payable State Unemployment Tax Payable Salaries Payable Phillip Tucker, Capital Phillip Tucker, Drawing Sales Sales Returns and Allowances Purchases Purchases Returns and Allowance Income Summary Rent Expenses Telephone Expense Salaries Expense Payroll Taxes Expense Supplies Expense Insurance Expense Depr. Expense-Office Equipment Depr. Expense-Warehouse Equipment Uncollectible Accounts Expense Interest Expense Totals Net Income Healthy Eating Foods Company Worksheet Year Ended December 31, 2019 Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit $ 29,100.00 $ 29,100.00 $ 29,100.00 34,200.00 34,200.00 34,200.00 320.00 2,750.00 3,070.00 3,070.00 81,000.00 73,000.00 81,000.00 73,000.00 73,000.00 9,400.00 8,320.00 1,080.00 1,080.00 4,200.00 2,800.00 1,400.00 1,400.00 6,700.00 6,700.00 6,700.00 2,150.00 1,075.00 3,225.00 3,225.00 25,750.00 25,750.00 25,750.00 9,100.00 4,550.00 13,650.00 13,650.00 27,000.00 27,000.00 27,000.00 11,200.00 11,200.00 11,200.00 540.00 540.00 540.00 1,580.00 248.00 1,828.00 1,828.00 378.00 58.00 436.00 436.00 24.00 24.00 24.00 216.00 216.00 216.00 4,000.00 4,000.00 4,000.00 98,844.00 98,844.00 98,844.00 55,000.00 55,000.00 55,000.00 643,778.00 643,778.00 643,778.00 9,000.00 9,000.00 9,000.00 345,000.00 345,000.00 345,000.00 8,200.00 8,200.00 8,200.00 81,000.00 73,000.00 81,000.00 73,000.00 81,000.00 73,000.00 35,000.00 35,000.00 35,000.00 1,200.00 1,200.00 1,200.00 155,000.00 4,000.00 159,000.00 159,000.00 12,000.00 546.00 12,546.00 12,546.00 8,320.00 8,320.00 8,320.00 2,800.00 2,800.00 2,800.00 1,075.00 1,075.00 1,075.00 4,550.00 4,550.00 4,550.00 2,750.00 2,750.00 2,750.00 540.00 540.00 540.00 $802,550.00 $802,550.00 $178,581.00 $178,581.00 $889,011.00 $889,011.00 $662,781.00 $724,978.00 $226,230.00 $164,033.00 62,197.00 62,197.00 $724,978.00 $724,978.00 $226,230.00 $226,230.00 Req 1 to 3 Analyze Record adjusting entries and closing entries in the general journal as of December 31, 2019 and reversing entries as of Ja (Round your answers to 2 decimal places.) View transaction list View journal entry worksheet Credit No 1 Date General Journal Dec 31, 2019 Income summary Merchandise inventory Debit 81,000.00 81,000.00 2 73,000.00 Dec 31, 2019 Merchandise inventory Income summary 73,000.00 3 Dec 31, 2019 2,750.00 Uncollectible accounts expense Allowance for doubtful accounts 2,750.00 4 Dec 31, 2019 8,320.00 Supplies expense Supplies 8,320.00 5 Dec 31, 2019 2,800.00 Insurance expense Prepaid insurance 2,800.00 6 1,075.00 Dec 31, 2019 Depreciation expense-Office equipment Accumulated depreciationOffice equipment 1,075.00 7 Dec 31, 2019 4,550.00 Depreciation expense-Warehouse equipment Accumulated depreciationWarehouse equipment 4,550.00 8 Dec 31, 2019 540.00 Interest expense Interest payable 540.00 9 Dec 31, 2019 4,000.00 Salaries expense Salaries payable 4,000.00 10 306.00 Dec 31, 2019 Payroll taxes expense Social security tax payable Medicare tax payable 248.00 58.00 11 Dec 31, 2019 240.00 Payroll taxes expense Federal unemployment tax payable State unemployment tax payable 24.00 216.00 12 Dec 31, 2019 Sales Purchases returns and allowances Merchandise inventory Income summary 643,778.00 8,200.00 73,000.00 724,978.00 13 642,781.00 Dec 31, 2019 Income summary Purchases Sales returns and allowances Rent expenses Telephone expense Salaries expense Payroll taxes expense Merchandise inventory Supplies expense Insurance expense Depreciation expense-Office equipment Depreciation expense-Warehouse equipment Uncollectible accounts expense 345,000.00 9,000.00 35,000.00 1,200.00 159,000.00 12,000.00 81,000.00 8.320.00 2,800.00 1,075.00 4,550.00 2,750.00 0.00 0.00 14 Ner 21 2019 lincome crimmary 98 844 0 v.uu 14 Dec 31, 2019 98,844.00 Income summary Phillip Tucker, Capital 98,844.00 1 1 5 | Dec 31, 2019 55,000.00 Phillip Tucker, Capital Phillip Tucker, Drawing 55,000.00 16 | Jan 01, 2020 540.00 Interest payable Interest expense 540.00 17 Jan 01, 2020 4,000.00 Salaries payable Salaries expense 4,000.00 18 Jan 01, 2020 248.00 Social security tax payable Medicare tax payable Payroll taxes expense 58.00 306.00 19 Jan 01, 2020 24.00 Federal unemployment tax payable State unemployment tax payable Payroll taxes expense 216.00 240.00 Analyze: Assuming that the firm did not record a reversing entry for salaries payable, what entry is required when salaries of $5,200 are paid on January 3? Complete this question by entering your answers in the tabs below. Req 1 to 3 Analyze Assuming that the firm did not record a reversing entry for salaries payable, what entry is required when salaries of $5,20 January 3? View transaction list View journal entry worksheet Date General Journal Credit No 1 Jan 03, 2020 Salaries payable Debit 5,200 3,120 | Salaries expense Cash 8,320