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 Deferred Advertising 880 Advertising Revenue 880 31 Interest Receivable 1,200 Interest Revenue 1,200 31 Rent Expense 1,000 Prepaid Rent 1,000 Date Account Title Debit Credit Jan. 1 Advertising Revenue Deferred Advertising