Following are two income statements for Alexis Co. for the year ended December 31. The left column is prepared before any adjusting entries are recorded, and the right column includes the effects of adjusting entries. The company records cash receipts and payments related to unearned and prepaid items in balance sheet accounts.

ALEXIS CO. Income Statements For Year Ended December 31
	Unadjusted		Adjusted
Revenues
Fees earned	$	24,000	$	30,600
Commissions earned		42,500		42,500
Total revenues		66,500		73,100
Expenses
Depreciation expense?Computers		0		1,650
Depreciation expense?Office furniture		0		1,925
Salaries expense		12,500		15,195
Insurance expense		0		1,430
Rent expense		4,500		4,500
Office supplies expense		0		528
Advertising expense		3,000		3,000
Utilities expense		1,250		1,327
Total expenses		21,250		29,555
Net income	$	45,250	$	43,545

Analyze the statements and prepare the eight adjusting entries that likely were recorded. (Note: 30% of the $6,600 adjustment for Fees Earned has been earned but not billed, and the other 70% has been earned by performing services that were paid for in advance.)