During the year, a company recorded prepayments of expenses in asset accounts, and cash receipts of unearned revenues in liability accounts. At the end of its annual accounting period, the company must make three adjusting entries.

For each of the adjusting entries (1), (2), and (3), indicate the account to be debited and the account to be credited?from a through i below.

a. Prepaid Salaries

b. Cash

c. Salaries Payable

d. Unearned Services Revenue

e. Salaries Expense

f. Services Revenue

g. Accounts Receivable

h. Accounts Payable

i. Equipment

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(1) Accrue salaries expense. Dr. Cr. (2) Adjust the Unearned Services Revenue - account to recognize earned revenue. Dr. Cr. (3) Record services revenue earned for which cash will be received the following period. Dr. Cr.