Hawk Company used the following information to prepare adjusting entries at its December $31$ ?year$-$end.

a$.$ ?The company earned $$6,000$ ?in service revenues that were not yet recorded at year end.

b$.$ ?The expired portion of prepaid insurance was $$3,700.$

c$.$ ?The company earned $$2,900$ ?of its Unearned Revenue account balance.

d$.$ ?Depreciation expense for office equipment was $$3,300.$

e$.$ ?Employees earned, but have not been paid salaries of $$3,400.$

Prepare any necessary reversing entries for accounting adjustments a through e assuming that the company uses reversing entries.

Note: If a transaction does not require a reversing entry, then choose 'Reversing entry not required