Examine the following adjusting entries and determine which ones should be reversed. Show the reversing entries that should be recorded in the general journal as of January 1, 2020. Include appropriate descriptions.

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2019 Dec. 31 (Adjustment a) Uncollectible Accounts Expense 2,940.00 Allowance for Doubtful Accounts 2,940.00 To record estimated loss from uncollectible accounts based on 0.4% of net credit sales, $735,000 (Adjustment b) 31 Supplies Expense 5,700.00 5,700.00 To record supplies used during the year Adjustment c) 1 Insurance Expense 1,650.00 Prepaid Insurance 1,650.00 To record expired insurance on 1-year $6,600 policy pur chased on Oct. 1 (Adjustment d Depreciation. Exp.-Store Equipment 31 15,300.00 Accum. Depreciation-Store Equip. 15,300.00 To record depreciation Adjustment e) 31 Salaries Expense-Office 3,800.00 Salaries Payable 3,800.00 To record accrued salaries for Dec. 29-31 (Adjustment f Payroll Taxes Expense 31 290.70 Social Security Tax Payable 235.60 55.10 Medicare Tax Payable To record accrued payroll taxes on accrued salaries: social security, 6.2%)< 3,800-$235.60; Medicare, 1.45% x 3,800 $55.10 Adjustment g) 31 Interest Expense 300.00 Interest Payable 300.00 To record accrued interest on a 4-month, 6% trade note payable dated Nov. 1: $30,000 x 0.06x h2$300 Adjustment h) Interest Receivable 31 188.00 Interest Income 188.00 To record interest earned on 6-month, 8% note receivable dated Oct. 1: $9,400 × 0.08 × = $188