Rocky Industries received its telephone bill in the amount of $300, and immediately paid it. Rocky's general journal entry to record this transaction will include a (ans is not e)

A. Credit to Accounts Payable for $300. B. Debit to Utility Expense for $300. C. Credit to Telephone Expense for $300. D. Debit to Cash for $300. E. Debit to Accounts Payable for $300.