Is a prepaid rent a debit or credit in an adjusted trial balance?

Is a accrued salary a debit or a credit in an adjusted trial balance?

Prepaid rent is an asset, and therefore it has a debit balance. When you are making adjustments to it for the portion that needs to be written off, you credit the account. If there is any remaining Prepaid Rent, your adjusted trial balance will show a debit balance.

Accrued Salary is a liability as it is the amount you owe employees for salary earned but not yet paid. It is a credit balance.

If you are in Beginning Accounting, these accounts can be a little confusing until you get used to them. If you are still unsure, let me know.