46. Adjustments for unearned revenues: (a) Decrease liabilities and increase revenues (b) Have an assets-and-revenues-account relationship. (c) Increase assets and increase revenues. (d) Decrease revenues and decrease assets. 47. Adjustments for accrued revenues: (a) Have a liabilities-and-revenues-account relationship (b) Have an assets-and-revenues-account relationship. (c) Decrease assets and revenues. (d) Decrease liabilities and increase revenues. 48. Amier earned a salary of $400 for the last week of September. He will be paid on October 1. The adjusting entry for Aimer's employer at September 30 is: (a) No entry is required. (b) Salaries and Wages Expense 400 Salaries and Wages Payable 400 (c) Salaries and Wages Expense 400 Cash 400 (d) Salaries and Wages Payable 400 Cash 400 49. Each adjusting entry affects (a)Balance sheet accounts only. (b)Income statement accounts only (c) One balance sheet account and one income statement account. (D) Expense accounts only. 50. The trial balance shows Supplies 0 and Supplies Expense 1,500. If 800 of supplies are on hand at the end of the period, the adjusting entry is: (a) Debit Supplies 800 and credit Supplies Expense 800. (b) Debit Supplies Expense 800 and credit Supplies 800. (c) Debit Supplies 700 and credit Supplies Expense 700. (d) Debit Supplies Expense 700 and credit Supplies 700