Healthy Eating Foods Company is a distributor of nutritious snack foods such as granola bars. On December 31, 2019, the firm's general ledger contained the accounts and balances that follow Healthy Eating Foods Company Year Ended December 31, 2019 alance Adjustments Income Statement Debit Adjusted Trial Balance alance Sheet Debit 29,900.ee 35,800.e3 Account Name redit Debit redit s 29,980.ea 35,880.e 5 29,980.e Cash Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory 35,8e0.e 2,79e.ee 3,190.ee 77,e0.ea 85,ee0.ee 77,e30.e 77,000.8e 85,e0.0 1e, 28a.e3 5,160.00 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 3,825 27,558.ea 27,5s8.88 27,sse.e0 9,see.ee 31,800.80 12,8e0.ee 4,75e.ee 14,250.ee 14,250.ee 31,880.e 12,900.ee 620 1,957.60 4Ss 12,0e0.ee 620.00 62e 297.6e 1,957 386 455.be 259.20 4,880.8e 259.20 4,800.8e 186,716.8e 186,716.8e 186,716.0e 5S, 8e0.ea SS, 888.ea 5S, 800.ee 651,778.8e 651,778.ee es 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 651,77 9,880.e3 349,000.ea 9,880.ee 349,080.ea 9,800.ee 349,800.e0 9,000.8e 85,ee0.ea 77,e.85,eee.ea 77,8e0.e 85,e00.e0 77,ee.ee 35,880.0 35,880.0 35,880. 4,888.83 159,eea.ea 12,88a.e3 163,880.ea 163,800.8e 6SS.29 9,840.e0 9,848.ee 9,840.ee 1,275 1,275 4,758.e8 2,79e.ee 620.e0 4,758.ea 2,790.ee 620.e0 4,75e.ea 2,790.e8e $824,998 .ee 824,998.88 $189, 37a .28 $189,378.20 ?916,888.20 S916,888.29 $737,778 . ee 236,110.00 $680 , 778.20 57,807.80 $179, 102.20 $737,778.00 $737,778.ee $236,110.80 $236,110.8e 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. Assuming that the firm did not record a reversing entry for salaries payable, what entry is required when salaries of $5,800 are paid on January 3