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

1. Rent Expense
2. Accrued Rent
3. Wages expense
4. Wages payable
5. Salaries expense
6. Prepaid salaries
7. Intangible assets
8. Current assets
9. Long-term investments

Adjusting entries:

1. Accrue rent expense.

2. Accrue wages expense.

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