Cullumber Company provides property management services to a variety of companies. At its fiscal year end on April 30 , 2024 , adjustments were required for the following items: 1. Services of $610 were provided but not recorded or collected. 2. Of the balance in the Unearned Revenue account, $300 of services have been provided. 3. Depreciation expense for the year ended April 30,2024 , was $5,350. 4. Interest of $545 on a note payable had accrued. 5. Prepaid insurance of $455 had expired. 6. Property taxes for the calendar year are payable every year on June 30. The company estimated property taxes for 2024 to be $3,996. Prepare these reversing entries on May 1, 2024. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)