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) Adjust the Unearned Services Revenue account to recognize earned revenue, (2) Record salaries expense incurred for which the cash was paid in advance, and (3) Accrue rent expense. For each of the adjusting entries (1), (2), and (3), indicate the account to be debited and the account to be creditedfrom a through i below.

1. Unearned service revenue
2. Service revenue
3. Salaries expense
4. Prepaid salaries
5. Rent Expense
6. Rent payable
7. Cash
8. Current assets
9. Plant Assets

Adjusting entries:

1. Adjust the Unearned Services Revenue account to recognize earned revenue.

2. Record salaries expense incurred for which the cash was paid in advance.

3. Accrue rent expense.