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 $18,000 $ 25,000 36,500 36,500 $54,500 61,500 Revenues Fees earned Commissions earned Total revenues Expenses Depreciation expense-Computers Depreciation expense-Office furniture Salaries expense Insurance expense Rent expense office supplies expense Advertising expense Utilities expense Total expenses Net Income 13,500 @ 3,800 1,600 1,850 15,750 1,400 3,800 580 2,500 1,335 28,815 $ 32,685 2.500 1,245 21.045 $33,455 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 Journal entry worksheet 1 2 3 4 5 6 7 Record the adjusting entry for accrued revenues. Note: Enter debits before credits. Event General Journal Debit Credit a Journal entry worksheet