During the year, a company recorded prepayments of expenses in asset accounts, and cash receipts of unearned revenues in liability accounts. at the end of its annual accounting period, the company must make three adjusting entries: (1) accrue salaries expense, (2) adjust the unearned services revenue account to recognize earned revenue, and (3) accrue wages expense. for each of the adjusting entries (1), (2), and (3), indicate the account to be debited and the account to be credited—from a through i below. salaries expense salaries payable unearned service revenue service revenue wages expense wages payable prepaid salaries current assets cash adjusting entries: 1. accrue salaries expense. 2. adjust the unearned services revenue account to recognize earned revenue. 3. accrue wages expense.

The cutting department of cassel company has the following production and cost data for july. production costs 1. transferred out 12,300 units. beginning work in process $0 2. started 3,900 units that are 60% materials 62,856 complete as to conversion labor 12,622 costs and 100% complete as manufacturing overhead 23,100 to materials at july 31. materials are entered at the beginning of the process. conversion costs are incurred uniformly during the process. determine the equivalent units of production for (1) materials and (2) conversion costs. materials conversion costs total equivalent units of production link to text link to text compute unit costs. (round unit costs to 2 decimal places, e. g. 2.25.) materials $ conversion costs $ link to text link to text prepare a cost reconciliation schedule. (round unit costs to 2 decimal places, e. g. 2.25 and final answers to 0 decimal places, e. g. 1,225.) cost reconciliation costs accounted for transferred out $ work in process, july 31 materials $ conversion costs total costs $