On December 31, adjusting entry information for Janes Company is as follows:

a. Depreciation on office equipment, \(\$ 3,000\).

b. Four hundred dollars of the Prepaid Insurance balance has expired.

c. Employees have earned salaries of \(\$ 800\) that have not been paid.

d. The Unearned Service Fees account balance includes \(\$ 1,000\) that has been earned.

e. The company has earned \(\$ 2,400\) of service fees that have not been collected or recorded.

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List the letters that identify adjustments for which reversing entries should be made. Assuming the appropriate adjusting entries have been recorded, prepare the reversing entries.