Alexis Company for the year ended December 31. The left number column is prepared before adjusting entries are recorded, and the right column is prepared after adjusting entries. The company records cash receipts and payments related to unearned and prepaid items in balance sheet accounts.

Income Statements
For Year Ended December 31
	Unadjusted	Adjustments	Adjusted
Revenues
Services revenue	$ 18,000	a.	$ 25,000
Commissions revenue	36,500		36,500
Total revenues	$ 54,500		61,500
Expenses
Depreciation expenseComputers	0	b.	1,600
Depreciation expenseOffice furniture	0	c.	1,850
Salaries expense	13,500	d.	15,750
Insurance expense	0	e.	1,400
Rent expense	3,800		3,800
Office supplies expense	0	f.	580
Advertising expense	2,500		2,500
Utilities expense	1,245	g.	1,335
Total expenses	21,045		28,815
Net income	$ 33,455		$ 32,685

Analyze the statements and complete the seven adjusting entries a. through g. that likely were recorded. Hint: The entry for a. refers to revenue that has been earned but not yet billed. No adjusting entry involves cash.