At the end of 2007 the Ritter Company prepared a trial balance, recorded and posted its adjusting entries, and then prepared an adjusted trial balance. Selected accounts and account balances from the trial balance and adjusted trial balance are as follows:

Required
1. By comparing the partial trial balance to the partial adjusted trial balance, determine the adjusting entries that the company made on December 31, 2007. Prepare your answers in general journal form.
2. Assuming that the company uses reversing entries, indicate which adjusting entries should bereversed.

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Partial Trial Balance Partial Adjusted Trial Balance Debit 7,300 1,150 Credit Debit 7,850 Sales salaries expense Office supplies Rent receivable Advances to salespersons Office supplies expense 385 220 450 770