In a tabular analysis, the transaction used to record the purchase of equipment on account would include (Equipment) and [Select] The cost of insurance on a factory would be classified as a(n) [Select] well as a [Select] cost. cost as In a tabular analysis, the transaction used to record the receipt and payment of a utility bill for an administrative office would include [Select] and [Select] The Pelton Company produces printed books. When the company records the payment of rent on a printing machine, it would record [Select] and (Accounts payable)