Lucas Architects recorded the following adjusting entries as of December 31:
a. Service Revenue accrued, $2,600.
b. Unearned Revenue that has been earned, $1,300.
c. Office Supplies on hand, $530. The balance of the Office Supplies account was $880.
d. Salaries owed to employees, $600.
e. One month of Prepaid Rent has expired, $3,100.
f. Depreciation on equipment, $1,075.
Journalize any necessary reversing entries for Lucas Architects.