Journalize the reversing entry on January 1 of the current year for the following adjusting journal entry from the prior year: 
Definitions:
Plant Parasites
Organisms that derive nutrients at the expense of plants, often causing harm to their plant hosts.
Armillaria
A genus of parasitic fungi known to cause root rot in plants, some species of which are bioluminescent.
Siphons Sugars
A non-standard term possibly referring to the process of moving sugars within plants or between organisms, though not a widely recognized key term in this exact wording.
Infects Trees
Describes a pathogen or parasite that attacks or causes disease in trees.
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