please explain. thank you

At the end of its annual accounting period, the company must make three adjusting entries. a. Accrue wages expense. b. Adjust the Supplies account for supplies used up during the year. c. Adjust the Unearned Revenue account to recognize earned services revenue. For each of these adjusting entries, indicate the account to be debited and the account to be credited. a. Debit a. Credit b. Debit b. Credit c. Debit c. Credit Cash Unearned revenue Wages expense Long-term investments Supplies expense Wages payable