In Sage 50 Accounting when the session date is advanced to the first day of the next fiscal year, which of the following entries need to be reversed. Estimated bank statement charges, Depreciation of capital assets, salary accrual. Depreciation of capital assets, salary accrual (weekly payroll) and office supplies, Estimated bank statement charges, salary accrual (bi-weekly payroll), prepaid supplies, Estimated bank statement charges salary accrual (bi-weekly payroll) and interest accrued (due monthly on the 15th of each month)