Following are two income statements for Alexis Company 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. Revenues Services revenue Commissions revenue Total revenues Expenses Depreciation expense-Computers Income Statements For Year Ended December 31 Unadjusted Adjustments Adjusted $ 18,000 36,500 a. $ 25,000 36,500 $ 54,500 61,500 0 b. 1,600 0 c. 1,850 13,500 d. 15,750 0 e. 1,400 3,800 3,800 0 f. 580 2,500 2,500 1,245 g. 1,335 21,045 28,815 $ 33,455 $ 32,685 Depreciation expense-Office furniture Salaries expense Insurance expense Rent expense Office supplies expense Advertising expense Utilities expense Total expenses Net income Analyze the statements and prepare the seven adjusting entries a. through g. that likely were recorded. Hint. The entry for a. refers to revenue that has been earned but not yet billed. No adjusting entry involves cash.