Various adjustments made at Acres Company are listed below. Which of the adjustments would normally be reversed?

a. Adjustment for accrued payroll taxes expense

b. Adjustment for supplies used

c. Adjustment for depreciation on the building

d. Adjustment for estimated uncollectible accounts

e. Adjustment for accrued interest income

f. Adjustment for beginning inventory

g. Adjustment for ending inventory

h. Adjustment to record portion of insurance premiums that have expired