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The nitrate anion is
Utilities Payable
A liability account recording amounts owed for utilities such as electricity, water, and gas that have been consumed but not yet paid for.
Utilities Expense
Costs associated with the consumption of utilities such as electricity, gas, water, and sewer services by a business or household.
Supplies
Supplies refer to the materials and items that are used in the daily operations of a business, office, or institution, often consumable and requiring regular replenishment.
Adjusted Trial Balance
A list of all accounts and their balances after adjusting entries have been made, used to check the equality of debits and credits and prepare financial statements.
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