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Instructions At the end of 2016, Richards Company prepared a trial balance, recorded and posted its adjusting entries, and then Selected accounts and account balances

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Instructions At the end of 2016, Richards Company prepared a trial balance, recorded and posted its adjusting entries, and then Selected accounts and account balances from the trial balance and adjusted trial balance are as follows: Partial Trial Balance Partial Adjusted Trial Balance (Debit) (Credit) Debit) (Credit) $o $3,960 Depreciation Expense Interest Payable Bad Debts Expense Utilities Expense Rental Revenue Income Tax Expense Prepaid Insurance Office Salaries Payable Rent Expense Accumulated Depreciation Interest Receivable Prepaid Rent Office Salaries Expense $O $810 410 1,480 1,682 2,635 1,650 2,740 1,380 1,742 540 800 4,820 18,780 320 800 6,140 1,600 5,600

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