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 Services Revenue account to recognize earned revenue. (3) Accrue utilitles 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 below. a. Salaries expense b. Salaries payable c. Unearned service revenue d. Service revenue e. Utilities expense f. Accounts able h. Prepaid salaries L. Long-term investments 9. Cash 1. Debit Credit 12 Doble Credit 3 Debit Credit Utilities expense Accounts payable Salaries expense Prepaid salaries Salaries payable Service revenue