Able Graphics received a $400 utility bill for the current month's electricity. It is not due until the end of the next month which is when they intend to pay it. Which of the following general journal entries will Able Graphics make to record this transaction? Multiple Choice Utilities Expense 400 Cash 400 Cash 400 Utilities Expense 400 Utilities Expense 400 Accounts Payable 400 Accounts Payable 400 Utilities Expense 400 No journal entry is required