Which of the following is an example of an expense account?

An expense account represents the costs incurred by a business in order to generate revenue. Utility Expense is indeed an example of an expense account because it reflects the costs associated with using utilities such as electricity, water, and gas for business operations. Recording utility expenses helps in tracking and managing the overall expenses of the business, which is crucial for financial reporting and budgeting.

In contrast, the other options represent different types of accounts. A Cash Account pertains to liquid assets and is classified as an asset account, not an expense. Accounts Receivable is also an asset account; it represents money owed to the business by customers who have purchased goods or services on credit. Accounts Payable, on the other hand, is a liability account that shows amounts the business owes to suppliers or vendors for purchases made on credit. All of these accounts play important roles in a business's financial structure, but only Utility Expense is categorized specifically as an expense.