How do I account for...

The business paid an electricity bill this month which was for 3 months of electricityup to the end of last month. The additional entry for electricity expense for the month is $193.

Which accounts do I need to dc and cr?

Thanks!

Please refrain from making duplicate topics.

When you pay an electric bill it is for electricity that has been used, therefore:

The journal entry will be:
Debit Utilities Expense( or appropriate account) for the amount
Credit Cash for the amount paid

For the cost of electricity that you have not paid yet it will be:
Debit Utilities Expense for the amount
Credit Utilities Payable for the amount