Your Best Advisors, a service company, uses reversing entries. On March 31, 2016, they journalized and posted the following adjusting entry to accrue Utilities Expense: 
Which of the following entries is the correct reversing entry to be prepared on April 1, 2016?
Definitions:
Trojan Horse
A malicious software program disguised as a harmless application, used to gain access to computer systems.
Hard Drive
A hard drive is a data storage device used in computers to store large amounts of digital information using magnetic storage technology.
Unlimited Tetris Game
A version or mode of the Tetris game in which players can continue playing without restrictions on levels or time, focusing on achieving the highest possible score.
Application Software
Computer software designed to perform a group of coordinated functions, tasks, or activities for the benefit of the user.
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