Breaker Corporation records prepaid assets and unearned revenues in balance sheet accounts. The following information was used to prepare adjusting entries for Breaker Corporation as of August 31, 2014, the end of the company's fiscal year:
a. The company has earned $5,000 of unrecorded service fees.
b. The expired portion of prepaid insurance is $2,700.
c. The earned portion of the Unearned Fees account balance is $1,900.
d. Depreciation expense for the office equipment is $2,300.
e. Employees have earned but have not been paid salaries of $2,400.
Required
Prepare the appropriate reversing entries that would simplify the bookkeeping effort for recording subsequent cash transactions related to these adjustments.