The journal entry debiting Cash and crediting Capital would be a result of a(n):

A.

revenue.

B.

investment.

C.

owner withdrawal.

D.

customer payment.

Which of the following entries would record the payment of a utility bill?

A.

Accounts Receivable, debit; Utilities Expense, credit

B.

Utilities Expense, debit; Cash, credit

C.

Utilities Expense, debit; Accounts Payable, credit

D.

Cash, debit; Utilities Expense, credit