The adjusted trial balance section of Menlo Company's worksheet shows a \(\$ 1,500\) debit balance in utility expense. At the end of the accounting period the accounting manager accrues an additional \(\$ 300\) of utility expense for the last week of the period. This will result in the following amounts appearing on Menlo's worksheet for utilities expense:

a. \(\$ 300\) debit adjustment; \(\$ 1,800\) debit adjusted trial balance; \(\$ 1,800\) debit balance sheet

b. \(\$ 300\) debit adjustment; \(\$ 1,800\) debit adjusted trial balance; \(\$ 1,800\) debit income statement

c. \(\$ 300\) credit adjustment; \(\$ 1,200\) debit adjusted trial balance; \(\$ 1,800\) debit income statement

d. \(\$ 300\) credit adjustment; \(\$ 1,800\) debit adjusted trial balance; \(\$ 1,800\) debit income statement