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) record salaries expense incurred for which the cash was paid in advance, (2) accrue utilities expense, and (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—from a through i below. salaries expense prepaid salaries utilities expense accounts payable accounts receivable service revenue intangible assets current assets cash adjusting entries: 1. record salaries expense incurred for which the cash was paid in advance. 2. accrue utilities expense. 3. record services revenue earned for which cash will be received the following period.