No Date Debit Answer is complete but not entirely correct. General Journal Depreciation Expense Accumulated Depreciation Credit 1 January 31 300 300 2 January 31 X 8,420 Allowance for Uncollectible Accounts Receivables 8,420 3 January 31 70 Interest Receivable Interest Revenue 70 4 January 31 33,000 Salaries Expense Salaries Payable 33,000 5 January 31 S 9,400 Income Tax Expense Income Tax Payable >> 9,400 Journal entry worksheet