At the end of its annual accounting period, the company must make three adjusting entries.

a$.$ Accrue salaries expense.

b$.$ Adjust the Unearned Revenue account to recognize earned services revenue.

c$.$ Accrue wages expense.

For each of these adjusting entries, indicate the account to be debited and the account to be credited.

$\backslash$table$[[$a$.$ Debit,$],[$a$.$ Credit,$],[$b$.$ Debit,$],[$b$.$ Credit,$],[$c$.$ Debit,$],[$c$.$ Credit,$]]$

Cash

Equipment

Intangible assets

Salaries expense

Salaries payable

Services revenue