A 5/8- paid telephone bill of $154.32 with cash (check 106)
B 5/9 - paid $15.00 in cash for office cleaning (check 107)
Account Classification increase decrease
Debt ________ __________ _________ ____________
Credit __________ __________ ___________ ____________

A. Debit Phone Expense or Utility Expense for the amount. Increases an Expense account
Credit Cash for the amount. Decreases an Asset account.

B. Debit Cleaning Expense or similar account for the amount
Credit cash for the amount