How the reversing entries post it to ledger

Question

How these reversing entries post it to ledger? Meaning tosay to have Balance c/f and Balance b/d in T-Account. Response Details:

Advertising expenses prepaid	800
Advertising expenses	800
Reversing entry
Advertising expenses	800
Advertisingexpenses prepaid	800
Salesmen's commissions	700
Salesmen's commissions accrued	700
Reversing entry
Salesmen's commissionsaccrued	700
Salesmen'scommissions	700
Insurance expenses	600
Insurance expenses prepaid	600
Reversing entry
Insurance expensesprepaid	600
Insuranceexpenses	600
Office machinery repairs	300
Office machinery repairsowing	300
Reversing entry
Office machinery repairsowing	300
Office machineryrepairs	300
Selling Expenses	300
Selling expenses accrued	300
Reversing entry
Selling expensesaccrued	300
SellingExpenses	300
Miscellaneous Expenses in advance	100
Miscellaneous expenses	100
Reversing entry
Miscellaneousexpenses	100
MiscellaneousExpenses in advance	100
Mortgage Interest Expenses	1,500
Mortgage Interest owing	1,500
Reversing entry
Mortgage Interestowing	1,500
MortgageInterest Expenses	1,500
Interest on bank loan	400
Interest on bank loan owing	400
Reversing entry
Interest on bank loanowing	400
Interest on bankloan	400
Bank Interest Revenue accrued	200
Bank Interest Revenue	200
Reversing entry
Bank InterestRevenue	200
Bank InterestRevenue accrued	200