Able Graphics Received a $400 Utility Bill for the Current $\begin{array} { | c | r | r | } \hline \text { Utilities Expense } & 400 & \\\hline \text { Cash } & & 400 \\\hline\end{array}$

question 168

Multiple Choice

Able Graphics received a $400 utility bill for the current month's electricity. It is not due until the end of the next month which is when they intend to pay it. Which of the following general journal entries will Able Graphics make to record this transaction?

• A) \(\begin{array} { | c | r | r | }
• \hline \text { Utilities Expense } & 400 & \\
• \hline \text { Cash } & & 400 \\
• \hline
• \end{array}\)
• B) \(\begin{array}{|c|r|r|}
• \hline \text { Cash } & 400 & \\
• \hline \text { Utilities Expense } & & 400 \\
• \hline
• \end{array}\)
• C) \(\begin{array} { | c | r | r | }
• \hline \text { Utilities Expense } & 400 & \\
• \hline \text { Accounts Payable } & & 400 \\
• \hline
• \end{array}\)
• D) \(\begin{array} { | c | r | r | }
• \hline \text { Accounts Payable } & 400 & \\
• \hline \text { Utilities Expense } & & 400 \\
• \hline
• \end{array}\)
• E) \(\begin{array} { | c | r | r | }
• \hline \text { Utilities Payable } & 400 & \\
• \hline \text { Cash } & & 400 \\
• \hline
• \end{array}\)

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Definitions:

Slaves Escaped

Refers to the action of enslaved African Americans fleeing from bondage in search of freedom, often via networks like the Underground Railroad.

Slaveholders

Individuals or entities that owned slaves as property for labor or trade.

Levi Coffin

A prominent Quaker and abolitionist known as the "President of the Underground Railroad" for his significant role in helping thousands of enslaved individuals escape to freedom in the North.

Underground Railroad

A secret network of routes and safe houses used in the United States during the early to mid-19th century to help African-American slaves escape to free states and Canada.