The following adjusting entries were journalized on December 31, 2021. If a reversing entry is needed, journalize the reversing entry on January 1,2022 . Make sure to enter the day for each separate transaction. \begin{tabular}{|l|r|l|r|r|r|} \hline \multicolumn{2}{|c|}{ Date } & \multicolumn{1}{|c|}{ Account Title } & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Dec. & 31 & Interest Expense & 800 & \\ \hline & & Interest Payable & & 800 \\ \hline & 31 & Deferred Advertising & 880 & \\ \hline & & Advertising Revenue & & 880 \\ \hline & 31 & Accounts Receivable & 2,000 & \\ \hline & & Service Revenue & & 2,000 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Date } & Account Title & Debit & Credit & \\ \hlineI & & & & & x \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular}