For the entries below, identify the account to be debited and the account to be credited. Indicate which of the accounts is the income statement account and which is the balance sheet account. Assume the company records prepayments of expenses in asset accounts, and cash receipts of unearned revenues in liability accounts.

1. Entry to record wage expenses incurred but not yet billed or recorded.
2. Entry to record services revenue earned but not yet billed or recorded.
3. Entry to record consulting services performed but not yet billed or recorded.
4. Entry to record service revenues performed but not yet billed or recorded.
5. Entry to record janitorial expense incurred but not yet paid.

	Accounts	Account Title	Financial Statement
a.	Account to be debited
	Account to be credited
b.	Account to be debited
	Account to be credited
c.	Account to be debited
	Account to be credited
d.	Account to be debited
	Account to be credited
e.	Account to be debited
	Account to be credited