Drop down options are utilities expense, unearned revenue, supplies expense, supplies, plant assets, current assets, cash, and accounts payable.

At the end of its annual 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 credit