UO MA Om Tubes Weeky. Ud 12- Journal Page 1 Date Accounts and Explanation. Post. Ref. Debit Credit 2016 Nov. 1 Utilities Expense 515 10,000 Cash 101 10,000 Paid utilities Utilities Expense Account No. 515 Balance Date Item Post. Ref. Debit Credit Debit Credit 2016 Nov. 1 10000 10000 Cash Account No. 101 Balance Item Date Post. Ref. Credit Debit Debit Credit 2016 Nov. 1 10000 10000