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

Areal estate agent is considering changing her cell phone plan. there are three plans to choose from, all of which involve a monthly service charge of $20. plan a has a cost of $.42 a minute for daytime calls and $.17 a minute for evening calls. plan b has a charge of $.52 a minute for daytime calls and $.15 a minute for evening calls. plan c has a flat rate of $80 with 275 minutes of calls allowed per month and a charge of $.38 per minute beyond that, day or evening.a. determine the total charge under each plan for this case: 150 minutes of day calls and 70 minutes of evening calls in a month. (do not round intermediate calculations. round your answer to 2 decimal places. omit the "$" sign in your response.)c. if the agent will use the service for daytime calls, over what range of call minutes will each plan be optimal? (round each answer to the nearest whole number.include the indifference point itself in each answer.)d. suppose that the agent expects both daytime and evening calls. at what point (i.e., percentage of total call minutes used for daytime calls) would she be indifferent between plans a and b?