Hesson Properties, Inc -Refer to the Figure Hesson Properties,Inc $\begin{array}{l}\text { Utilities expense }&300 \\\text { Cash }&&300\end{array}$

Hesson Properties, Inc.The following transactions occurred during June:
$\begin{array}{ll}\text { June 1 } & \text { The company purchased two new maintenance carts on account at } \$ 750 \text { each. } \\&\text { Payment is due in } 30 \text { days. } \\\text { June } 8 &\text { The company accepted } \$ 500 \text { of advance payments from customers for service } \\&\text { to be provided next month. }\\\text { June } 15 & \text { The company received the utility bill for } \$ 300 \text {. Payment is due in } 30 \text { days. } \\\text { June } 20 & \text { The company billed customers } \$ 1,500 \text { for services provided. Payment is due in } \\&\text { 30 days. }\\\text { June } 30 & \text { The company received } \$ 500 \text { from customers who were billed earlier. }\end{array}$
-Refer to the figure Hesson Properties,Inc.Which journal entry is required to record the utility bill?

A)
$\begin{array}{l}\text { Utilities expense }&300 \\\text { Cash }&&300\end{array}$

B)
$\begin{array} { l } \text { Accounts receivable } &300\\\text { Utilities expense }&&300\end{array}$
C)
$\begin{array}{l}\text { Utilities expense }&300 \\\text { Accounts payable }&&300\end{array}$

D)
$\begin{array}{l}\text { Cash } &300\\\text { Utilities expense }&&300\end{array}$