When doing a general journal for a new business when you receive a phone bill that isn't due yet or your not having to write a check right then do you record that in the journal when you receive it or not until you pay for it?

When you receive the bill, you would record:
Dr. Phone Expense XXX
Cr. Accounts Payable XXX

When you pay it, you would record:
Dr. Accounts Payable XXX
Cr. Cash XXX