At the end of 2013, 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:
Next Level By comparing the partial trial balance to the partial adjusted trial balance, determine the adjusting entries that the company made on December 31, 2013. Prepare your answers in general journal form.
Assuming that the company uses reversing entries, indicate which adjusting entries should be reversed.

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Partial Trial Balance Partial Adjusted Trial Balance Debit Credit Debit Credit $3,960 Depreciation Expense Interest Payable (due May 14, 2015) Bad Debts Expense Utilities Expense Rental Revenue Income Tax Expense Prepaid Insurance Office Salaries Payable Rent Expense Accumulated Depreciation Interest Receivable (due March 1, 2014) Prepaid Rent Office Salaries Expense Income Taxes Payable Insurance Expense Allowance for Doubtful Accounts Interest Expense Unearned Rent Utilities Payable Interest Revenue Sales Salaries Expense Office Supplies Rent Receivable Advances to Salespersons Office Supplies Expense $ 810 410 1,682 1,480 1,650 2,635 2,740 1,380 1,742 540 800 14,820 18,780 1,600 5,600 320 800 6,140 2,740 300 662 540 130 600 620 810 202 940 7,850 700 385 220 450 7,300 1,150 770