During the year, Aiden and Cooper, Inc. recorded prepayments of expenses in asset accounts, and cash receipts of unearned revenues in liability accounts. At the end of the its annual accounting period, the company must make three adjusting entries. For each of the adjusting entries below indicate the account to be debited and the account to be credited. NOTE - each adjustment will affect TWO accounts from the list below. Some accounts will be used twice, and some will not be used at all.. Adjusting entry Account to be Debited Account to be Credited 1. Accrue salaries expense 2. Adjust the Unearned Services Revenue account to recognize earned revenue 3. Record the earning of services revenue for which cash will be received the following period Account Choices: Prepaid Salaries Cash Salaries payable Unearned Service Revenue Salaries expense Services Revenue Accounts Receivable Accounts Payable Equipment