Following are two income statements for Alexis Co. for the year ended December 31. The left number col- umn is prepared before adjusting entries are recorded, and the right column is prepared after adjusting en- tries. Analyze the statements and prepare the seven adjusting entries a through g that likely were recorded. Hint: The entry for a refers to fees that have been earned but not yet billed. None of the entries involve cash. Income Statements For Year Ended December 31 Unadjusted Adjustments Adjusted Revenues Fees earned. $18,000 a. $25,000 Commissions earned 36,500 36,500 Total revenues 54,500 61,500 Expenses Depreciation expense-Computers. 0 b. 1,600 Depreciation expense-Office furniture. 0 C. 1,850 Salaries expense... 13,500 d. 15,750 Insurance expense 0 e. 1,400 Rent expense.. Office supplies expense Advertising expense Utilities expense Total expenses Net income 3,800 3,800 0 f. 580 2,500 2,500 1,245 9. 1,335 21,045 28,815 $33,455 $32,685