Following are two income statements for Alexis Co. for the year ended December 31. The left number 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. Adjusted $ 25,000 36,500 61,500 ALEXIS CO. Income Statements For Year Ended December 31 Unadjusted Adjustments Revenues Fees earned $18, eee Commissions earned 36,580 Total revenues 54, 580 Expenses Depreciation expense-Computers Depreciation expense-Office furniture Salaries expense 13,500 Insurance expense Rent expense 3,800 Office supplies expense Advertising expense 2,500 Utilities expense 1.245 Total expenses 21.045 Net income $33.455 1,600 1,850 15,750 1,400 3, see 580 2,500 1,335 28,815 $32.685 Analyze the statements and prepare the seven adjusting entries a through that have been earned but not yet billed. that likely were recorded. Note: Entry for a refers to fees