Powertech Surveillance Services had the following adjustments as of the end of the year. 7. Journalize the adjusting entries needed. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. $1,700 of advertising expense was incurred but not paid. (Use Advertising Payable.) b. $2,800 of rent revenue was earned but not recorded or received. c. Salaries owed to emplovees but not vet paid, $5,100. alaries