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. Analyze the statements and prepare the eight adjusting entries that likely were recorded. (Note: 30% of the $5, 400 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.) Record the adjusting entry for accrued revenues. Record the adjusting entry related to fees collected in advance. Record depreciation on computers. Record depreciation on office furniture. Record the adjusting entry related to salaries. Record the adjusting entry related to insurance. Record the adjusting entry related to office supplies. Record the adjusting entry related to utilities