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How I do these steps: Accrued utility expense as of 1/31/13 related to January but paid on 2/7 wi

How I do these steps:

Accrued utility expense as of 1/31/13 related to January but

paid on 2/7 with check 9852 using journal entry reference 20.

Accrue interest expense related to 1/31/13 but paid on 2/8

with check 9853 using journal entry reference 21. (Hint:

Accrue in January and set up for reversal in February using

a new other current liability account called “Accrued Liabilities.”)

Also accrue utility expense of $250 and interest

expense of $68.25 on 2/28/13 using journal entry references

22 and 23, respectively.

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