a balance of the fees W h ewing desses the classification and The entry o ut the account for salaries accrued at the end of the accounting peod is debit Salaries Payable credit Cash debit Cash Credit Salaries Payable debit Salaries Payable; credit Salaries Expense d debit Salaries Expense Credit Salaries Payable 11. The entry to adjust for the cost of u lisused during the accounting period is a debit Supplies Expense, credit Supplies debit Owner's Equity credit Supplies debit Accounts Payable; credit Supplies d debit Supplies credit Owner's Equity 12. The adjusting entry to record the depreciation of a building for the fiscal period is a debit Depreciation Expense; credit Building b debit Depreciation Expense; credit Accumulated Depreciation c. debit Accumulated Depreciation; credit Depreciation Expense d debit Building: credit Depreciation Expense 13. The balance in the prepaid rent account before adjustment at the end of the year is $32,000, which represents four month's rent paid on December 1. The adjusting entry required on December 31 is a debit Rent Expense, $8.000; credit Prepaid Rent, $8,000 b. debit Prepaid Rent, $24,000; credit Rent Expense, 58,000 c. debit Rent Expense, $24,000; credit Prepaid Rent, 58,000 d debit Prepaid Rent, 58,000; credit Rent Expense, 58,000 14. The adjusting entry for gym memberships cared that were previously recorded in the unearned gym memberships account is a debit Unearned Gym Memberships, credit Gym Memberships Revenue b. debit Gym Memberships Revenue; credit Unearned Gym Memberships c. debit Unearned Gym Memberships, credit Prepaid Gym Memberships d. debit Gym Memberships Expense; credit Unearned Gym Memberships 5. the second one is to close There are two closing entries. The first one is to close a revenues and expenses; the drawing account b. revenues; expenses and the drawing account c. revenues, expenses d. the drawing account; revenues