Hi, I need help with the two questions below. The answer is provided. However, I would like to know why it's a credit or debit. Thank you so much.

A company collected cash of $1,300 on account for credit sales previously recorded.

Which entry is included in the journal entry necessary to record this cash collection on account?

Debit to accounts payable for $1,300

Correct: Credit to accounts receivable for $1,300

Credit to accounts payable for $1,300

Debits to accounts receivable for $1,300

A company paid $850 cash for its electricity bill for last month. To this point, nothing had been recorded in the books with respect to this electricity bill.

Which entry is included in the journal entry necessary to record this cash payment?

Debit to accounts payable for $850

Correct: Debit to utilities expense for $850

Credit to accounts payable for $850

Credit to utilities expense for $850