Instructions: refer to the given transactions below. Which among the adjustments (letters a to e) would qualify for the reversing entries? Explain your answer.

On November 1, 2020, Aleli Gomuna purchased a pest control company from its previous owner. Aleli paid P220,000 from her personal checking account for assets consisting of pesticides supplies, $75,000 and spraying equipment, P145,000. The company is to operate under the name of Lily Gomuna Pest Control. The following transactions occurred during the month of November: Nov. 3 Aleli invested additional P230,000 in the business. 5 Pest control service for customers was done on account, $42,000. Pesticide supplies were acquired on account, $39,500. 6 9 Spraying equipment costing P67,000 was acquired on account. Pest control service was rendered for cash, P87,000. 10 11 Repairs were made to the equipment; $28,500 was paid in cash. Paid $17,000 for pesticide supplies recently acquired 12 14 Rendered pest control service for customers on account, P63,000. 15 Purchase pesticide supplies on account, 54,500 18. Paid for utilities, $20,500. 19 Paid #56,500 for the salaries of personnel. 22 Withdrew P60,000 for personal use. 23 Collected $22,000 from the customer's account. 26 Settle some obligations amounting to $75,000 29 Received cash, $85,000 as advanced payment of customer for the service to be rendered next month. ASSUMPTIONS: at the end of November 30, 2020, Aleli has to prepare the FINANCIAL STATEMENTS and take the following as an adjustments a. The equipment has a useful life of 5 years with #20,000 salvage value. Assume that the acquisition qualifies 1 month as of reporting date b. On November 30, 1/2 of the cash advanced received from clients has been rendered instead of next month as agreed, due to the urgency of clients. c. Aleli found out that the P5,000 of her receivables deemed to doubtful for collection. d. The $56,500 salaries paid on November 19 covers only from Nov. 1-15 employees payroll. Ms. Aleli pays salaries of her staff every 5th and 20th day of the month or a day before the schedule. e. After final physical count of supplies inventory, it appears that Aleli has $25,000 worth of supplies as of November 30. 35