The following adjusting entries were journalized on December 31, 21. If a reversing entry is needed, journalize the reversing entry on January 1, 22. Make sure to enter the day for each separate transaction. Date Account Title Debit Credit Dec 31 Insurance Expense 890 Prepaid Insurance 890 31 Interest Receivable 1,200 Interest Revenue 1,200 31 Deferred Advertising 880 Advertising Revenue 880 Date Account Title Debit Credit