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|c|l|r|r|} \hline \multicolumn{2}{|c|}{ Date } & \multicolumn{1}{|c|}{ Account Title } & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Dec. & 31 & Interest Receivable & 1,200 & \\ \hline & & Interest Revenue & & 1,200 \\ \hline & 31 & Taxes Expense & 1,750 & \\ \hline & & Taxes Payable & & 1,750 \\ \hline & 31 & Supplies Expense & 520 & \\ \hline & & Supplies & & 520 \\ \hline \end{tabular}