Cal Consulting follows the practice that prepayments are debited to expense when paid, and unearned revenues are credited to revenue when cash is received. Given this company'saccounting practices, which one of the following applies to the preparation of adjusting entries at the end of its first accounting period?BookMultiple ChoiceerencesOUnpaid salaries of $720 are recorded with a debit to Prepaid Salaries of $720 and a credit to Salaries Expense of $720.OUnearned revenue (on which cash was received in advance earlier In the period) is recorded with a debit to Consulting Revenue of $660 and a credit to Unearned Revenue of$660OEamed but unbilled (and unrecorded) consulting revenue for the period was $2,000. which Is recorded with a debit to Unearned Revenue of $2,000 and a credit to ConsultingRevenue of $2.000.OOffice supplies purchased for the period were $1,800. The cost of unused office supplies of $1,050 is recorded with a debit to Supplies Expense of $1,050 and a credit to OfficeSupplies of $1.050Mc