A business prepared year-end adjusting entries using the following information. Use this information to record any necessary reversing entries for accounting adjustments 1 through 4. Assume the business uses reversing entries.

1. The business earned $10,500 of its Unearned Consulting Revenue account balance.
2. Workers have earned wages of $2,400, but they have not yet been paid.
3. The business earned, but had not yet recorded, $4,650 in consulting revenues.
4. The expired portion of prepaid rent was $1,100.

Note: Select "Reversing entry not required" if the transaction does not require a reversing entry.