[Lady_Sapphire]

Which of the following pairs of accounts could not appear in the same adjusting entry?
a. Interest income and Interest expense; b salaries payable and salaries expense; c rent expense and prepaid rent; d service revenue and unearned revenue

[morgaine300]

Have you made an attempt to answer this yourself?

[Lady_Sapphire]

Have you made an attempt to answer this yourself?

Yes, I have. I have read the book, search for examples on the internet and I am confused because I know that assets such as supplies and prepaid accounts when used up become expenses. Unearned revenue is a liability account which has received money for services the company has not performed. As the services are performed the value of unearned revenue decreases but I am not sure what account would off set unearned revenue.

[morgaine300]

Everything you just said is correct. You've also answered your own question without realizing it. You said "As the services are performed...." Well, where do services performed go?