Journal entry worksheet

$(1)$

$2$

$3$

$4$

$5$

$6$

Utilities owed at the end of the year are $$5,300.$ Record the adjusting entry for utilities at its year$-$end of December $31.$

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$December $31,,,],[,,,],[,,,],[,,,]]$