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 $31,2020,$ the end of the company's fiscal year:

a$.$ The company has earned $$5,000$ of unrecorded service revenue.

b$.$ The expired portion of prepaid insurance is $$2,700.$

c$.$ The earned portion of the Unearned Revenue 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. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

Journal entry worksheet