Which of the following adjusting entries would be the most likely be reversed? Select one: O a. DR: Insurance Expense $500; CR: Prepaid Insurance $500 O b. DR: Salary Expense $1.980; CR: Salary Payable $1.980 O c. DR: Depreciation Expense $500; CR: Accumulated Depreciation $500 O d. DR: Unearned Subscriptions $2,000; CR: Subscription Revenue $2,000