Recording Accrued Expenses AtoZ Co. incurred $1,800 of utility costs for the month of December (payment due in January), which are unrecorded at year-end. a. Record the entry for the adjustment on December 31. b. Record the payment for the utility costs in January of the following year. Recording Accrued Expenses Atoz Co. incurred $1,800 of utility costs for the month of December (payment due in January), whic a. Record the entry for the adjustment on December 31. lowing year