During the year, a company recorded prepayments of expenses in asset accounts, and cash receipts of unearned revenues in liability accounts. At the end of its annual accounting period, the company must make three adjusting entries. (1) Record the yearly depreciation expense for equipment. (2) Accrue utilities expense. (3) Adjust the Unearned Services Revenue account to recognize earned revenue. 23 For each of the adjusting entries (1). (2), and (3), indicate the account to be debited and the account to be credited-from a through / below. o. Depreciation expense b. Accumulated depreciation equipment c. Utilities expense d. Accounts payable e. Unearned service revenue 1. Service revenue g. Equipment h. Long-term investments 1. Prepaid salaries 1 Debat Credit 2. Debit *