The journal entry for an accrued revenue (fees earned) includes a debit to _____ and a credit to ______.

1. Accounts Receivable, Fees Earned
2. Fees Earned, Accounts Receivable
3. Accounts Payable, Fees Earned
4. Fees Earned, Accounts Payable

BizWorld Company pays weekly salaries of $12,500 on Friday for a five-day week ending on that day. The necessary adjusting journal entry at the end of the accounting period assuming that the period ends on Thursday will include a debit to _____ and a credit to _____.

1. Salaries Payable for $12,500, Salaries Expense for $12,500
2. Salaries Payable for $10,000, Salaries Expense for $10,000
3. Salaries Expense for $12,500, Salaries Payable for $12,500
4. Salaries Expense for $10,000, Salaries Payable for $10,000