From the adjusting entries below, prepare the reversing entry(ies) that would be needed for January 1.

GENERAL JOURNAL			Page 1
Date		Description	Post Ref.	Debit	Credit
		Adjusting Entries
Dec.	31	Work in Process Inventory		17,333.00
		Factory Overhead			17,333.00
	31	Interest Receivable		2,367.00
		Interest Revenue			2,367.00
	31	Office Supplies Expense		6,319.00
		Office Supplies			6,319.00
	31	Factory Overhead		15,841.00
		Factory Supplies			15,841.00
	31	Bad Debt Expense		4,320.00
		Allowance for Bad Debts			4,320.00
	31	Factory Overhead		1,927.00
		Prepaid Insurance			1,927.00
	31	Factory Overhead		6,210.00
		Accumulated DepreciationFactory Building			6,210.00
	31	Factory Overhead		14,253.00
		Accumulated DepreciationFactory Equipment			14,253.00

GENERAL JOURNAL				Page 1
Date		Description	Post Ref.	Debit	Credit