How to prepare the reversing entries from the adjusting

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How to prepare the reversing entries from the adjusting entries as follows and tranferrer to the ledger ?

Advertising expenses prepaid 800
Advertising expenses 800

Salesmen's commissions 700
Salesmen's commissions accrued 700

Insurance expenses 600
Insurance expenses prepaid 600

Office machinery repairs 300
Office machinery repairs owing 300

Selling Expenses 300
Selling expenses accrued 300

Miscellaneous Expenses in advance 100
Miscellaneous expenses 100

Mortgage Interest Expenses 1,500
Mortgage Interest owing 1,500

Interest on bank loan 400
Interest on bank loan owing 400

Bank Interest Revenue accrued 200
Bank Interest Revenue 200

Reference no: EM13481868

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