Top New Features in Sure Cuts A lots Top New Features in Sure Cuts A Lot 5 - YouTube Ch 3: Homework QS 3-4 Concepts of adjusting entries LO P1, P2, P3, P4 9.09 During the year, a company recorded prepayments of expenses in asset accounts, and cash receipts of unearned accounts. At the end of its annual accounting period, the company must make three adjusting entries. points (1) Accrue salaries expense. (2) Adjust the Unearned Services Revenue account to recognize earned revenue. (3) Record services revenue earned for which cash will be received the following period. For each of the adjusting entries (1). (2), and (3), indicate the account to be debited and the account to be credited below. a. Prepaid Insurance b. Cash c. Salaries Payable d. Unearned Services Revenue e. Salaries Expense f. Services Revenue g. Accounts Receivable h. Accounts Payable 1. Depreciation Expense 1. Det 2. Debit Credit 3. Debit Credit