Use the information provided in the journal entry to post the transaction to the t-account. Post in DR/CR order. Date Accounts and Explanation Debit Credit Nov. 2 Utilities Expense 26,800 Utilities Payable 26,800 Accrued liability for utilities. Date Accounts and Explanation Debit Credit Nov. 4 Cash 19,700 Accounts Receivable 19,700 Received cash on account from a customer Date Accounts and Explanation Debit Credit Nov. 9 Cash 2,300 Service Revenue 2,300 Collected cash for services Date Accounts and Explanation Debit Credit Nov. 9 Cash 2,300 Service Revenue 2,300 Collected cash for services