Ans. Correct Answer is (b).
| Particular | Debit | Credit |
| Utilities Expense A/C. Dr | 400 | |
|
Repairs and Maintenance expense Dr |
600 | |
| To Cash A/C | 1000 |
Option (a) Wrong - Because journal is not recorded in standard Format.
Option (c) Wrong- Because journal not recorded correctly, Because expense has debit balance but here expense are recorded in credit side.
Option (d) Wrong- Because here again expense are recorded in credit side.
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