Obtain all data that is necessary from the worksheet prepared for Healthy Eating Foods Company in Problem 12.5A at the end of Chapter 12. Then follow the instructions to complete this problem.

In Problem 12.5A ACCOUNTS AND BALANCES

INSTRUCTIONS
1. Record adjusting entries in the general journal as of December 31, 2016. Use 25 as the first journal page number. Include descriptions for the entries.
2. Record closing entries in the general journal as of December 31, 2016. Include descriptions.
3. Record reversing entries in the general journal as of January 1, 2017. Include descriptions.
Analyze: Assuming that the firm did not record a reversing entry for salaries payable, what entry is required when salaries of $6,000 are paid on January3?

S 30,100 Dr. 35,200 Dr. 420 Cr. 86,000 Dr. 10,400 Dr. 5,400 Dr. 8,300 Dr. 2,650 . 28,000 Dr. 9,600 r. 32,000 Cr. Cash Accounts Receivable Allovance for Doubtful Accounts Merchandise Inventory Prepaid Insurance Office Equipment Accum. Depreciotion Office Equipment Warehouse Equipment Accum. Depreciation- Warehouse Equipment Motes Payable-Bank Accounls Payable Interest Payable Social Security Tax Payable Medicare Tax Payable Federal Unemployment Tax Payable State Unemployment Tax Payable Salaries Payablke Phillip 0ker, Capital Phillip Tucker, Drawing Sales Sales Returns and Allowances Purchases Purchases Returns and Allowances Income Summary Rent Expense Telephone Expense Salaries Expense Payroll Taxes Expense Supplies Expense Insurance Expense Depreciation Expense-Office Equip Depreciation Expense-Warehouse Equip Uncollectible Accounts Expense Interest Expense 12,200 1,680 Cr 388 r. 108,684 r. 56,000 Dr. 653,778 Cr. 10,000 Dr. 350,000 Dr 9,200 r 36,000 Dr. 2,200 Dr. 160,000 Dr 13,000 Dr.