Which of the following adjusting entries would be the most likely be reversed?

Select one:

a.DR: Depreciation Expense $500; CR: Accumulated Depreciation $500

b.DR: Salary Expense $1,980; CR: Salary Payable $1,980

c.DR: Unearned Subscriptions$2,000; CR: Subscription Revenue$2,000

d.DR: Insurance Expense $500; CR: Prepaid Insurance$500

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