At the end of 2016, Richards 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, 2016. Prepare your answers in general journal form.
2. Assuming that the company uses reversing entries, indicate which adjusting entries should be reversed.

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Partial Adjusted Trial Balance Trial Balance Credit Credi $3,960 Depreciation Expense Interest Payable (due May 14, 2018 Bad Debts Expense Utilities Expense Rertal Revenue Income Tax Expense Prepaid Insurance Office Salaries Payable Rent Expense Accumulałed Depreciation Interest Receivable (due March 1, 2017) Prepaid Rent Office Salaries Expense Income Taxes Payable Insurance Expense Alowance for Doubful Accounts Interest Expense Unearned Rent $ 810 410 1,682 1,480 1,650 2,635 2,740 1.380 1,742 4,820 18,780 1,600 5,600 6,140 2,740 300 130 810 Utilities Payable Interest Revenue Sales Salaries Expense Office Supplies Rent Receivable Advances to Salespersons Office Supplies Expense 620 $7850 $ 202 940 $7,300 1,150 0 770 700 385 220 450