## Answers

a) | Utilities Expense | 720 | |

Utilities Payable | 720 | ||

(To record utilities expense incurred) | |||

b) | Wages Expense ( 15 x 220 x 3) | 9900 | |

Wages Payable | 9900 | ||

(To record wages expense accrued) | |||

c) | Interest Receivable ( 1920 *1/12) | 160 | |

Interest Revenue | 160 | ||

(To record Interest earned for the month) |

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