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.

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.

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