The following adjusting entries were journalized on December 31, 2020. If a reversing entry is needed, journalize the reversing entry on January 1, 2021. Make sure to enter the day for each separate transaction. Dec. Date Account Title Debit Credit 31 Accounts Receivable 2,000 Service Revenue 2,000 31 Deferred Advertising 880 Advertising Revenue 880 31 Salaries Expense 150 Salaries Payable Date Account Title Debit Credit 150 50