Identify the adjusting entries that will require reversing entries and prepare the reversing entries, if any. 

Presented below are a number of adjusting entries: 2020 

a. Dec. 31 Printing Supplies 25,000 Printing Supplies Expense 25,000 

b. 31 Unearned Subscriptions Revenues 50,000 Subscription Revenues 50,000 

c. 31 Insurance Expense 18,000 Prepaid Insurance 18,000 

d. 31 Salaries Expense 20,000 Salaries Payable 20,000 

e. 31 Interest Receivable 8,000 Interest Income 8,000