Sheridan Company provides property management services to a variety of companies. At its fiscal year end on April 30, 2021, adjustments were required for the following items. 1. Services of $600 were provided but not recorded or collected 2 Of the balance in the Uneared Revenue account, $260 of services have been provided 3 Depreciation expense for the year ended April 30, 2021 was $5,300 4. Interest of $575 on a note payable had accrued 5 Prepaid insurance of $425 had expired 6 . Property taxes for the calendar year are payable every year on June 30 The company estimated property taxes for 2021 to be $4008 (a) Identify the adjustments for which it could be useful to prepare reversing entries