S 3-4 Concepts of adjusting entries P1 P2 P3 P4 At the end of its annual accounting period, the company must make three adjusting entries. For each of these adjusting entries, indicate the account to be debited and the account to be credited. 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