Use the information provided in the journal entry to post the transaction to the t-account. Post in DR/CR order.

Accounts and Explanation Credit Date Debit 40,500 Nov. 3 Building Notes Payable 40,500 Purchase of building with note. Nov. 3 Nov. 6 Nov. 7 Nov. 11 Nov. 13 Accounts and Explanation Credit Debit Date Utilities Expense 49,100 Nov. 6 Utilities Payable 49,100 Accrued liability for utilities. Accounts and Explanation Debit Credit Date Cash Nov. 7 46.800 Bright, Capital 46,800 Bright, the owner, contributed cash in exchonge for capital Accounts and Explanation Credit Debit Date 38,200 Nov. 11 Office Supplies Accounts Payable 38,200 Purchased office supplies on account Accounts and Explanation Date Debit Credit Furniture Nov. 13 41,600 Bright, Capital 41,600 Bright, the owner, contributed furniture in exchange for capital