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.