Activity 1.a - Post Transactions to T-accounts Use the information provided in the journal entry to post the transaction to the t-account. Post in DR/CR order. Date Accounts and Explanation Debit Credit Nov. 3 Accounts Payable 35,600 Cash 35,600 Paid cash on account Date Accounts and Explanation Debit Credit Nov. 5 Utilities Expense 16,900 Utilities Payable 16,900 Accrued liability for utilities. Date Accounts and Explanation Debit Credit Nov. 8 Office Furniture 20,700 Accounts Payable 20,700 Purchased office furniture or account Date Accounts and Explanation Debit Credit Nov. 12 Cash 3,900 Service Revenue 3,900 Collected cash for services Date Accounts and Explanation Debit Credit Nov. 14 Land 27,200 Cash 27,200 Paid cash for land