Final answer:
A debit is used to increase an expense account, such as Utilities Expense because expenses are increased with debits. Accounts like Accounts Payable, Service Revenue, and Common Stock are increased with credits and would not be increased by a debit.
Step-by-step explanation:
Debits and credits are fundamental concepts in accounting used to record transactions in a company's books. When you debit an account, you are typically increasing the balance if it is an asset or expense account, or decreasing the balance if it is a liability, equity, or revenue account. Conversely, a credit generally decreases an asset or expense account or increases a liability, equity, or revenue account. In light of this, the correct answer to which account debit is used to increase would be "A. Utility Expense." This is because Utilities Expense is an expense account, and expenses are increased with debits.
Therefore:
- A. Utilities Expense - Correct, as expenses are increased with debits.
- B. Accounts Payable - Incorrect, this is a liability account that is increased with credits.
- C. Service Revenue - Incorrect, revenue accounts are increased with credits.
- D. Common Stock - Incorrect, this is an equity account that is increased with credits.