Expo Company prepared the following adjusting entries at year end on December 31, 2017:

(a) Interest Expense 300

Interest Payable 300

(b) Unearned Service Revenue 1,500

Service Revenue 1,500

(c) Insurance Expense 1,200

Prepaid Insurance 1,200

(d) Interest Receivable 150

Interest Revenue 150

(e) Supplies Expense 250

Supplies 250

(f) Wages Expense 3,000

Wages Payable 3,000

In an effort to minimize errors in recording transactions, Expo Company utilizes reversing entries.

Required: Prepare reversing entries.