Exercise $4-16$A $($Algo$)$ Preparing reversing entries LO P$3$

Hawk Company used the following information to prepare adjusting entries at its December $31$ year$-$end.

The company earned $$6,000$ in service revenues that were not yet recorded at year$-$end.

The expired portion of prepaid insurance was $$5,250.$

The company earned $$2,500$ of its Unearned Revenue account balance.

Depreciation expense for office equipment was $$3,000.$

Employees earned, but have not been paid, salaries of $$3,100.$

Prepare any necessary reversing entries for accounting adjustments a through e assuming that the company uses reversing entries.

Note: If a transaction does not require a reversing entry, then choose 'Reversing entry not required'.