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 salaries expense (2) Adjust the Unearned Revenue account to recognize earned services revenue (3) Accrue utilities expense 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 i below. a. Salaries expense b. Salaries payable c. Unearned revenue d. Services revenue e. Utilities expense f. Accounts payable g. Cash h. Prepaid salaries i. Long-term investments 1. Debit Credit 2. Debit Credit 3. Debit Credit