The general journal entry to correct the error is: Debit Utilities expense $925; Credit Telephone expense $925.
Since the company mistakenly debited Telephone Expense instead of Utilities Expense the correcting entry is:
Williams Corporation Correcting entry
June 30
Debit Utilities expense $925
Credit Telephone expense $925
Therefore the general journal entry to correct the error is: Debit Utilities expense $925; Credit Telephone expense $925.
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