I am preparing a 10 column worksheet and started with the unadjusted trial balances. How would I record an adjustment for a utilities expense that was not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared?

I am preparing a 10 column worksheet and started with the unadjusted trial balances. How would I record an adjustment for a utilities expense that was not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared?

Use one of those columns captioned accrued expenses

That is not one of the options the titles I have to choose from are:
Cash
Supplies
Prepaid insurance
Equipment
Accumulated deprection-Equipment
Accounts Payable
Interest payable
Rent payable
Wages Payable
Property taxes payable
Long-term notes payable
S. Adams Capital
S. Adams Withdrawals
Construction fees earned
Depreciation expense-Equipment
Wages expense
Interest expense
Insurance expense
Rent expense
Supplies expense
Property taxes expense
Repairs expense
Utilities expense
I know one of the titles is Utilities expense I am just not sure of the other.

That is not one of the options the titles I have to choose from are:
Cash
Supplies
Prepaid insurance
Equipment
Accumulated deprection-Equipment
Accounts Payable
Interest payable
Rent payable
Wages Payable
Property taxes payable
Long-term notes payable
S. Adams Capital
S. Adams Withdrawals
Construction fees earned
Depreciation expense-Equipment
Wages expense
Interest expense
Insurance expense
Rent expense
Supplies expense
Property taxes expense
Repairs expense
Utilities expense
I know one of the titles is Utilities expense I am just not sure of the other.[/QUOTE]

I think it might fall under Accounts Payable. I find it difficult to believe all of these are column headers, they seem to me to be account names and thus row captions what you typically have is a debit to utilities expense and a credit to accounts payable adjusting the initial trail balance data so you should have an adjustment column for accrued expenses, just as you might have one for prepaid expenses,