What are the reversing entries of the following?

a.Dr Insurance Expense 1666.67

Cr Prepaid Insurance 1666.67

b.Dr Supplies Expense 35000

Cr Medical Supplies 35000

c.Dr Depreciation Expense - Medical Building 5000

Depreciation Expense - Medical Equipment 9000

Cr Accumulated Depreciation - Medical Building 5000

Accumulated Depreciation - Medical Equipment 9000

d.Dr Unearned Research Revenues 30000

Cr Research Revenues 30000

e.Dr Salaries Expense 51000

Cr Salaries Payable 51000

f.Dr Interest Expense 28000

Cr Interest Payable 28000