Better Advice, a service company, uses reversing entries. On March 31, they posted the following adjusting entry to accrue utility expenses: 
Which of the following represents the proper reversing entry to be posted on April 1?
Definitions:
Causes And Consequences
The reasons behind certain actions or events and the effects that follow from those actions or events.
Discrete Probability
The probability of an outcome occurring when the set of possible outcomes is countable and each outcome has a distinct probability.
Probability Function
A function, denoted by f(x), that provides the probability that x assumes a particular value for a discrete random variable.
Required Condition
A necessary stipulation or prerequisite that must be met for a particular procedure, operation, or situation to proceed or be considered valid.
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