At the end of its $$nnual accounting period, the company must make three adjusting entries:

a$.$ Accrue utilities expense.

b$.$ Adjust the Supplies account for supplies used up during the year.

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

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,$]]$