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Activity 1 Preparing of Reversing Entries The following are the adjusting entries of Imperno's Apartments on December 31, 2020: DATE PARTICULARS DEBIT CREDIT 2020 Dec. 31 Prepaid Insurance 25 0 0 0 - Insurance Expense 25 0 0 0 - To record unexpired insurance at year end. Interest Receivable 17 0 0 0 - Interest Income 17 0 0 0 - To record accrued interest at year end. Office Supplies Expense 50 0 0 0- Office Supplies 50 0 0 0 - To record office supplies used during the period. Depreciation Expense 125 0 0 0 - Accumulated Depreciation 125 0 0 0 - To record depreciation for the year. Salaries Expense 35 0 0 0 - Salaries Payable 35 0 0 0 - To record salaries accrued at year end. Rent Revenues 80 0 0 0 - Unearned Rent Revenues 80 0 0 0 - To record liability of unearned rent revenue at year end.Activity 2 Preparing of Reversing Entries The following are the adjusting entries of Patrick Kuruk, D.D.S, a dentist January 31, 2021. Required: 1. Prepared the reversing entries. SI.No Date Account Titles Ref. Debit Credit 1. Jan. 31 Accounts Receivable 1,000 Service Revenue 1,000 2. 31 Utilities Expenses 1,500 Utilities Payable 1,500 3. 31 Depreciation Expense 450 Accumulated Depreciation-Equipment 450 31 Interest Expense 550 Interest Payable 550 5, 31 Insurance Expense 1,000 Prepaid Insurance 1,000 6. 31 Supplies Expense 1,500 Supplies 1,500