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

a$.$ The company earned $$3,300$ in service revenues that were not yet recorded at year$-$end.

b$.$ The expired portion of prepaid insurance was $$2,550.$

c$.$ The company earned $$2,000$ of its Unearned Revenue account balance.

d$.$ Depreciation expense for office equipment was $$2,500.$

e$.$ Employees earned, but have not been paid, salaries of $$2,600.$

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'.

Journal entry worksheet

Record the reversing entry related to accrued service revenues, if required.

Note: Enter debits before credits.

$"2"$ is the same chart requiring to Record the reversing entry related to the expired portion of prepaid insurance, if required.

$"3"$ Record the reversing entry related to the earned portion of Unearned Revenue, if required.

$"4$"Record the reversing entry related to depreciation expense, if required.

$"5$"Record the reversing entry related to unpaid salaries, if required.