When a company pays utilities of $1,800 in cash, the transaction is recorded as:
A) Debit Utilities Expense $1,800, credit Utilities Payable $1,800.
B) Debit Utilities Payable $1,800, credit Cash $1,800.
C) Debit Cash $1,800, credit Utilities Expense $1,800.
D) Debit Utilities Expense $1,800, credit Cash $1,800.
Answer: D
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