5-11 Reversing Entries. would need to be reversed if Indicate whether each of the following adjusting entries yor company chose to make such If a reversing entry needs to be made the entry. why each adjusting entry is or is not reve 850 850 Commissions Receivable Commissions Earned 2. Unearned Commissions Commissions Eamed 170 3. Depreciation Expense: Office Equipment 170 Accumulated Depreciation: office Equip. 880 4. Salaries Expense 880 Salaries Payable 972 5. Labor Revenue Unearned Revenue General Journal Page Post Description Ref. Debit Credit FINANCIAL STATEMENTS M