June 1 Purchased two new maintenance carts on account at $750 each. Payment is due in 30 days June 8 Accepted $500 of advance payments from customers for services to be provided next month June 15 Received the utility bill for $300. Payment is due in 30 days June 20 Billed customers $1,500 services provided. Payment is due in 30 days. June 30 Received $500 from customers who were billed earlier Refer to Hesson Properties. What journal entry is required to record the utility bill?

a. Utilities Expense 300 Accounts Payable 300 b. Accounts Receivable 300 Utilities Expense 300 c. Utilities Expense 300 Cash 300 d. Cash 300 Utilities Expense