on a journal entry that says, "wrote a check number 10026 to pacific Gas company &electric for $68.30 to pay the utilities bill received and posted last month." wrote a check is the same as cash

cash. $68.30 account payable. $68.30

5 March 5, 2007 Wrote check number 10026 to Pacific Gas & Electric for $68.30 to pay the utilities bill received and posted last month. 6 March 5, 2007 Wrote check number 10027 to AT&T for $118.73 for the telephone bill received in the mail today. 10 March 6, 2007 Wrote check number 10028 to Surfer's Supply for payment in full on an invoice for merchandise received and posted last month. The original amount of the invoice was 463.89. The invoice was dated February 27, 2007, with terms of the purchase 1/10, n/30. The invoice was recorded using the gross method