Femi Architects recorded the following adjusting entries as of December 31:

a. Service Revenue accrued, $ 1,000

b. Unearned Revenue that has been earned, $ 300.

c. Office Supplies on hand, $ 600. The balance of the Office Supplies account was $ 800.

d. Salaries owed to employees, $ 400.

e. One month of Prepaid Rent has expired, $ 2,000.

f. Depreciation on equipment, $ 1,000.

Journalize any necessary reversing entries for Femi Architects.