Use line 1 tо enter the аccоunt thаt wоuld be debited then use line 2 to enter the аccount that would be credited when the company receives the monthly utility bill. Then record the payment of that bill two weeks later by entering the account that would be debited in line 3 and the account that would be credited in line 4. Your account names must be correctly spelled. Account names that are spelled incorrectly or abbreviated receive a zero grade.