Able Graphics received a $780 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?

A

Utilities Payable	780
Cash		780

B

Utilities Expense	780
Accounts Payable		780

C

Utilities Expense	780
Cash		780

D

Cash	780
Utilities Expense		780

E

Accounts Payable	780
Utilities Expense		780