The following adjusting entries were journalized on December 31, 2018. If a reversing entry is needed, journalize the reversing entry on January 1, 2019. Make sure to enter the day for each separate transaction. Date Debit Credit Account Title Accounts Receivable Dec. 31 2,000 2,000 565 Service Revenue 31 Utilities Expense Utilities Payable 31 Supplies Expense Supplies 565 520 520 Date Account Title Debit Credit