Krisp Architects recorded the following adjusting entries as of December 31:
a. Service Revenue accrued, $2,600.
b. Unearned Revenue that has been earned, $400.
c. Office Supplies on hand, $675. The balance of the Office Supplies account was $810.
d. Salaries owed to employees, $850.
e. One month of Prepaid Rent has expired, $2,700.
f. Depreciation on equipment, $12,000.
Journalize any necessary reversing entries for Krisp Architects.