Which of the Following Journal Entries Correctly Records the Receipt $\quad$

Which of the following journal entries correctly records the receipt of a utility bill, which will be paid for in later weeks? A. Utilities payable
$\quad$ Utilities expense
B. Utilities expense
$\quad$ Utilities payable
C. Utilities expense
$\quad$ Retained earnings
D. Retained earnings
$\quad$ Utilities payable

A) Option A
B) Option B
C) Option C
D) Option D