Your Best Advisors,a service company,uses reversing entries.On March 31,2014,they prepared the following adjusting entry to accrue Utilities Expense: 
Which of the following entries is the correct reversing entry to be prepared on April 1,2014?
Definitions:
Comprehensive Care Plan
An all-inclusive approach to medical and health planning that addresses the entirety of a patient's needs, including physical, mental, and social aspects.
Comprehensive Discharge Planning
A process that aims to ensure patients are safely and effectively discharged from healthcare facilities, with arrangements for their ongoing care needs.
Peritoneal Dialysis
A treatment for kidney failure that uses the lining of your abdomen, or belly, to filter your blood inside your body.
Chronic Obstructive Pulmonary Disease
A long-term lung disease characterized by persistent respiratory symptoms and airflow limitation due to airway and/or alveolar abnormalities, often caused by significant exposure to noxious particles or gases.
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