On January 15, 2019, Epson Enterprises received a $2,500 utility bill for December 2018. The bill is due to be paid on February 14, 2019. Epson closes its books and prepares its financial statements on a calendar year. What adjusting journal entry, if any, is required in 2018? A. Debit Credit Utilities expense 2,500 Cash 2,500 B. Debit Credit Utilities expense Accounts payable 2,500 2,500 C. No entry is required - it will be recorded when it is paid D. Debit Credit Accounts receivable 2,500 Accounts payable 2,500