When a company pays utilities of $1,800 in cash, the transaction is recorded as:

A) Debit Utilities Expense $1,800, credit Utilities Payable $1,800.

B) Debit Utilities Payable $1,800, credit Cash $1,800.

C) Debit Cash $1,800, credit Utilities Expense $1,800.

D) Debit Utilities Expense $1,800, credit Cash $1,800.

Answer: D