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

Select one: a. DR: Insurance Expense $500; CR: Prepaid Insurance $500 b. DR: Salary Expense $1,980; CR: Salary Payable $1,980 c. DR: Depreciation Expense $500; CR: Accumulated Depreciation $500 d. DR: Unearned Subscriptions $2,000; CR: Subscription Revenue $2,000