Hello, I need to record some transactions as journal entries for my ACCT2301 Class. The information is the next:

A) 3/1/16 John invested $100,000 in the business and received 10,000 shares of $1 par common stock.

(I know the journal entry should be a compound entry (Common stock, Paid in Capital, and something else I don't remember). What Accounts do I credit, and which ones do I debit?)

B) 3/31/16 The electric bill is received in the amount of $200. It will be paid in April.

(For this one I think we debit utility expense (electricity) and credit cash. But how do I enter de adjusting entry since it will be paid in April?)

Thank you in advance!