(1) Accrue utilities expense. (2) Adjust the Supplies account for supplies used up during the year. (3) Adjust the Unearned Services Revenue account to recognize earned revenue. 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. Utilities expense b. Accounts payable c. Supplies expense d. Supplies e. Unearned service revenue f. Service revenue g. Plant assets h. Current assets i. Cash 1 Debit Utilities expense Accounts payable Credit 2. Debit Credit 3. Debit Unearned service revenue Service revenue Credit