Working on adjusted entries.

Account payable from the beginning balances

Confused on whether the 8076 should be added or subtracted from the liabilities

\begin{tabular}{|l|l|} \hline Accounts Payable & 86,001 \\ \hline \end{tabular} a5) The company received a bill for unpaid utilities for the year of $8,076. Describe the effects of this transaction on the accounting equation in terms of debits and credits \begin{tabular}{|c|c|c|c|c|c|c|} \hline escrib & of this transac & & & IIIs or & & \\ \hline Assets & & = & Liabilities & & + & Equity \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline Prepar & propriate journal & for t & Insaction & & & \\ \hline & Account Name & & Debit & Credit & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular}