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 $18,000 $25,000 Commissions earned Total revenues Expenses Salaries expense Insurance expense Rent expense Office supplies expense Advertising expense Utilities expense Total expenses 36,500 36,500 $54,500 61,500 Depreciation expense-Computers Depreciation expense-Office furniture 0 1,600 0 1,850 13,500 15,750 0 1,400 3,800 3,800 0 580 2,500 2,500 1,245 1,335 21,045 28,815 Net income $33,455 $32,685 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. View transaction list Journal entry worksheet 1 2 34567 Record the adjusting entry for accrued revenues. Note: Enter debits before credits. Event General Journal Debit Credit >