QS 3-4 (Static) Concepts of adjusting entries LO P1, P2, P3, P4 At the end of its annual accounting period, the company must make three adjusting entries. a. Accrue salaries expense. b. Adjust the Unearned Revenue account to recognize earned services revenue. c. Record services revenue earned for which cash will be received the following period. For each of these adjusting entries, indicate the account to be debited and the account to be credited. a. Debit Credit b. Debit Credit c. Debit Credit