1. The pro-forma adjusting entry to record the interest expense during the reporting period. 2. The expense account used to record the decline in value of assets due to wear and tear. 3. The pro-forma entry to record the estimated accounts that are uncollectible using the allowance method. 4. The expense account used for accounts that could not be collected to bring this account to its net realizable value. 5. The pro-forma entry to record the expense representing the uncollected accounts from customers using the direct method. INSTRUCTIONS: Use the following Choices in filling the blanks. Encode only the corresponding Capital letter of the correct answer. If your answer is Depreciatio encode A in the blank. A. Depreciation B. Bad Debts C. Deferral D. Accrual E. Estimation F. Dr. Accrued interest receivable; Cr. Interest income G. Dr. Interest expense; Cr. Accrued interest payable H. Dr. Cash; Cr. Deferred revenue L Dr. Cash, Cr. Sales J. Dr. Office supplies; Cr. Office supplies expense K. Dr. Office supplies expense; Cr. Office supplies L. Dr. Bad debts expense; Cr. Allowance for bad debts M. Dr. Bad debts expense; Cr. Accounts receivable