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) Record services revenue earned for which cash will be received the following period, (2) Accrue utilities expense, and (3) Record salaries expense incurred for which the cash was paid in advance. 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. Accounts receivable
2. Service revenue
3. Utilities expense
4. Accounts payable
5. Salaries expense
6. Prepaid salaries
7. Intangible assets
8. Current assets
9. Long-term investments

Adjusting entries: 1. Record services revenue earned for which cash will be received the following period. 2. Accrue utilities expense. 3. Record salaries expense incurred for which the cash was paid in advance.

1. Debit Credit Debit 2. Credit 3. Debit Credit