Cash C, Accounts Receivable AR, Supplies S, Prepaid Insurance PI, Equipment E, Accounts Payable AP, Unearned Revenue UR, Common Stock CS, Retained Earnings RE, Service Revenue SR, Supplies Expense SE, Insurance Expense IE, Utilities Expense UE, Salaries Expense SE, Dividends DI Smith Company received its utility bill for this month's utilities and will pay it at a later date. The account to be debited is: The account to be CREDITED is