Your Business Advisor, a consulting company, uses reversing entries. On March 31, 2018, the bookkeeper journalized and posted the following adjusting entry to accrue Utilities Expense:

Utilities Expense	900
Utilities Payable		900

Which of the following entries is the correct reversing entry to be prepared on April 1, 2018?

Utilities Payable	900
Utilities Expense		900

B.

Utilities Expense	900
Income Summary		900

C.

Utilities Expense	900
Accounts Receivable		900

D.

Cash	900
Utilities Expense 900