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 utilities expense, (2) record salaries expense incurred for which the cash was paid in advance, and (3) record services revenue earned for which cash will be received the following period. for each of these adjusting entries (1), (2), and (3), indicate the account to be debited and the account to be credited-from a through i below a. utilities expense b. accounts payable c. salaries expense d. prepaid salaries e. accounts receivable f. service revenue g. intangible assets h. long-term investments i. plant assets adjusting entries 1. accrue utilities expense 2. record salaries expense incurred for which the cash was paid in advance 3. record services revenue earned for which cash will be received the following period 1. debit credit 2. debit credit 3. debit credit