Accrued liability for utilities. Account #1 correct Account Type correct Increase/Decrease correct Debit/Credit incorrect Account #2 incorrect Account Type correct Increase/Decrease correct Debit/Credit correct Collected cash for future services Account #1 correct Account Type correct Increase/Decrease correct Debit/Credit correct Account #2 incorrect Account Type incorrect Increase/Decrease incorrect Debit/Credit correct Bright, the owner, contributed furniture in exchange for capital. Account #1 incorrect.