Ho do I account for adjusting entries in my General Ledger?

Transaction G/L Account Debit Credit $1,200 11 - I prepay $1200 cash for utilities for the next 12 months. Prepaid Utilities 15 - One year after prepaying $1,200 for 12 months of utilities. I want to make an adjusting entry to reflect 1 year's use of utilities. Utilities Expense $1,200 Adj Entry 11-1 prepay $1200 cash for utilities for the next 12 months. Prepaid Utilities $1,200 Cash $1,200 T 4+ 15 - One year after prepaying $1,200 for 12 months of utilities. I want to make an adjusting entry to reflect 1 year's use of utilities. $1,200 Utilities Expense Prepaid Utilities $1,200 Txn ID 11 15 Prepaid Utilities Debit Credit $1,200 $1,200 $1,200 $1,200 Balance $1,200 ($1,200) $0