Which pair of the listed accounts follows the rules of debits and credits in relation to increases and decreases in the opposite manner?

Which pair of the listed accounts follows the rules of debits and credits in relation to increases and decreases in the opposite manner?

Prepaid Rent and Advertising Expense

Common Stock and Unearned Rent Revenue

Salaries and Wages Expense and Notes Payable

Service Revenue and Notes Payable

Under the accrual basis of accounting:

cash must be received before revenue is recognized.

events that change a company's financial statements are recognized in the period they occur rather than in the period in which cash is paid or received.

net income is calculated by matching cash outflows against cash inflows.

the ledger accounts must be adjusted to reflect a cash basis of accounting before financial statements are prepared under generally accepted accounting principles.

Supplies are recorded as assets when purchased. Therefore, the credit to supplies in the adjusting entry is for the amount of supplies:

remaining.

purchased.

used.

either used or remaining.