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 wages expense, (2) Accrue utilities expense, and (3) Adjust the Unearned Services Revenue account to recognize earned revenue. 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.

Wages expense

Wages payable

Utilities expense

Accounts payable

Unearned service revenue

Service revenue

Equipment

Intangible assets

Long-term investments

Adjusting entries: 1. Accrue wages expense. 2. Accrue utilities expense. 3. Adjust the Unearned Services Revenue account to recognize earned revenue.