The following adjusting entries were journalized on December 31, 2017. If a reversing entry is needed, journalize the reversing entry on January 1, 2018. Make sure to enter the day for each separate transaction Date Account Title Debit Credit Dec. 31 Interest Receivable 1.200 Interest Revenue 1.200 31 Salaries Expense 150 Salaries Payable 150 31 Deferred Insurance 965 Insurance Revenue 965 Date Account Title Debit Credit