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	$	18,000	$	25,000
Commissions earned		36,500		36,500
Total revenues	$	54,500		61,500
Expenses
Depreciation expenseComputers		0		1,600
Depreciation expenseOffice furniture		0		1,850
Salaries expense		13,500		15,750
Insurance expense		0		1,400
Rent expense		3,800		3,800
Office supplies expense		0		580
Advertising expense		2,500		2,500
Utilities expense		1,245		1,335
Total expenses		21,045		28,815
Net income	$	33,455	$	32,685

Analyze the statements and prepare the eight adjusting entries that likely were recorded. (Note: 30% of the $7,000 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.)