At the End of the Month,the Business Receives a Bill $$\begin{array} { | l | r | r | } \hline \quad\quad\quad&\quad&\quad \\\hline \\\hline\end{array}$$

Essay

At the end of the month,the business receives a bill for utility expenses of $800 incurred during the month.The business will pay the bill during the following month.Please provide the journal entry (debits first,credits second.)
$$\begin{array} { | l | r | r | } \hline \quad\quad\quad&\quad&\quad \\\hline \\\hline\end{array}$$