On Dec. 28th Victor received the utility bill for the month of December. He has not yet paid it but plans to pat it on Jan 5th. It was for $280. Do I debit utility expense for 280 and credit accounts payable for 280? But because the adjusting entries are required at Dec 31... do I not cr or dr either because he isn't paying it until jan?

You would Debit Utilities Expense and Credit Accounts Payable for the amount.

Do I debit and credit it for $280?

Yes !