Following are two income statements for Alexis Co. 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				Adjusted
Revenues
Fees earned	$	24,000			$	28,800
Commissions earned		42,500				42,500
Total revenues	$	66,500				71,300
Expenses
Depreciation expenseComputers		0				1,200
Depreciation expenseOffice furniture		0				1,400
Salaries expense		12,500				14,460
Insurance expense		0				1,040
Rent expense		4,500				4,500
Office supplies expense		0				384
Advertising expense		3,000				3,000
Utilities expense		1,250				1,306
Total expenses		21,250				27,290
Net income	$	45,250			$	44,010

Analyze the statements and prepare the seven adjusting entries that likely were recorded. Hint: Entry for a refers to fees that have been earned but not yet billed. None of the entries involve cash.