Questions: The company paid 100 cash for May's renewable energy utilities. Note: Enter debits before credits.

To record the transaction where the company paid $100 cash for May's renewable energy utilities, we need to make a journal entry that reflects the decrease in cash and the recognition of the utility expense.

1. Utility Expense: This account will be debited because the company is incurring an expense, which increases the expense account.
2. Cash: This account will be credited because the company is paying cash, which decreases the cash account.

Here is how the journal entry should be recorded:

\[ \begin{array}{|c|c|c|c|} \hline \text{Date} & \text{General Journal} & \text{Debit} & \text{Credit} \\ \hline \text{May 31} & \text{Utility Expense} & \$100 & \\ \hline & \text{Cash} & & \$100 \\ \hline \end{array} \]

Explanation:

• Utility Expense is debited to reflect the cost incurred for the utilities.
• Cash is credited to show the outflow of cash from the company.

This entry ensures that the financial records accurately reflect the transaction of paying for the utility expense.