Selected amounts from Reznor Companys trial balance as of 12/31/16 appear below: (Note that all of these accounts have their standard or normal debit or credit balance.) No adjusting entries have been made yet this year.

Account	Balance
Accounts Payable	$360,000
Accounts Receivable	$346,000
Accumulated Depreciation- Equipment	$210,000
Allowance for Doubtful Accounts	$35,000
Cash	???
Common Stock	$66,000
Dividends Declared	$20,000
Dividends Payable	$10,000
Equipment	$900,000
Insurance Expense	$24,000
Interest Expense	$30,000
Merchandise Inventory	$300,000
Notes Payable (due 6/1/17)	$400,000
Prepaid Rent	$102,000
Retained Earnings	$412,000
Salaries and Wage Expense	$182,000
Subscription Revenue	$445,000
Supplies	$22,000

• Prepare adjusting journal entries at year end, December 31, 2016, based on the following supplemental information.
  1. The equipment has a useful life of 8 years with a $60,000 salvage value. (Straight-line method being used).

2. The Note Payable is an 6% per year note that pays interest on the first day of January, April, July, and October.

3. The company took out insurance on its facilities for the first time on September 1st, paying for a years worth of insurance with a debit to a temporary account.

4. The rent payment of $102,000 covered the six months from November 30, 2016 through May 31, 2017.

5. The next payroll will be $4,000 and will be paid on January 7th for the two weeks ending January 7th.

6. Inventory of the supply room performed on 12/31/16 reported $6,000 in supplies on-hand.

• If this company uses reversing entries, which of the above adjusting entries would be eligible to be reversed?

Please show all of the work