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. ALEXIS CO. Income Statements For Year Ended December 31 Unadjusted Adjustments Adjusted Revenues Fees earned $ 24,000 a. $ 31,200 Commissions earned 42,500 42,500 Total revenues $ 66,500 73,700 Expenses Depreciation expenseComputers 0 b. 1,800 Depreciation expenseOffice furniture 0 c. 2,100 Salaries expense 12,500 d. 15,440 Insurance expense 0 e. 1,560 Rent expense 4,500 4,500 Office supplies expense 0 f. 576 Advertising expense 3,000 3,000 Utilities expense 1,250 g. 1,334 Total expenses 21,250 30,310 Net income $ 45,250 $ 43,390 Analyze the statements and prepare the seven adjusting entries a through g that likely were recorded. Note: Entry for a refers to fees that have been earned but not yet billed.