Programs Plus is a retail firm that sells computer programs for home and business use. Programs Plus operates in a state with no sales tax. On December 31, 20X1, its general ledger contained the accounts and balances shown below:

ACCOUNTS	BALANCES
Cash	$	18,280	Dr.
Accounts Receivable		29,600	Dr.
Allowance for Doubtful Accounts		110	Cr.
Merchandise Inventory		65,375	Dr.
Supplies		7,040	Dr.
Prepaid Insurance		2,980	Dr.
Equipment		37,000	Dr.
Accumulated DepreciationEquipment		11,600	Cr.
Notes Payable		7,564	Cr.
Accounts Payable		7,100	Cr.
Social Security Tax Payable		710	Cr.
Medicare Tax Payable		160	Cr.
Yasser Tousson, Capital		96,620	Cr.
Yasser Tousson, Drawing		50,000	Dr.
Sales		520,980	Cr.
Sales Returns and Allowances		10,800	Dr.
Purchases		320,330	Dr.
Freight In		3,900	Dr.
Purchases Returns and Allowances		7,745	Cr.
Purchases Discounts		15,330	Cr.
Rent Expense		17,500	Dr.
Telephone Expense		2,314	Dr.
Salaries Expense		95,000	Dr.
Payroll Taxes Expense		7,600	Dr.
Interest Expense		200	Dr.

The data needed for the adjustments on December 31 are as follows:

a.-b. Ending merchandise inventory, $68,150.

3. Uncollectible accounts, 0.5 percent of net credit sales of $248,000.
4. Supplies on hand December 31, $1,170.
5. Expired insurance, $1,490.
6. Depreciation ExpenseEquipment, $6,800.
7. Accrued interest expense on notes payable, $625.
8. Accrued salaries, $2,700.
9. Social Security Tax Payable (6.2 percent) and Medicare Tax Payable (1.45 percent) of accrued salaries.

The following accounts had zero balances:

• Salaries Payable
• Interest Payable
• Income Summary
• Supplies Expense
• Insurance Expense
• Depreciation ExpenseEquipment
• Uncollectible Accounts Expense

Record the first, second, and third reversing entry required,