The adjusting entry to record an electricity bill received but not yet paid would be MC C De Credit Accounts payable Debt is expe Debit Unity bill receive Credit Unity bil payab . Debit Unpaid unites, Credit Usisilay 26 M #3 80 " E S X H mand 54 D 55 MacBook Air 180 13 T & 6 7 .00 8 9 R T Y U C F G > T - K B N M