Clement Company paid an account payable related to a previous utility bill of $1,000. This transaction should be recorded as follows on the payment date:

A) Debit Accounts Payable $1,000, credit Cash $1,000.

B) Debit Cash $1,000, credit Accounts Payable $1,000.

C) Debit Utilities Expense $1,000, credit Cash $1,000.

D) Debit Cash $1,000, credit Utilities Expense $1,000.

Answer: A