Date Accounts and Explanation Debit Nov. 15 Utilities Expense Utilities Payable Accrued liability for utilities. 16,700 Credit 16,700 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 Nov. 2 Cash Accounts Receivable Received cash on account from a customer. Debit Credit 48,300 48,300 Date Accounts and Explanation Debit Credit Nov. 5 Office Supplies 1,700 Accounts Payable Purchased office supplies on account 1,700 Date Accounts and Explanation Debit Credit Nov. 7 Cash 6,500 Service Revenue Received cash for services rendered to a client Accounts and Explanation Date Nov. 10 Cash Bright, Capital Bright, the owner, invested cash in the business in exchange for capital. 6,500 Debit Credit 100 100