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.

$\backslash$table$[[\backslash$table$[[$Incom$],[$For Year$]],\backslash$table$[[$me statements$],[$Ended December $31],[$Unadjusted$]],$Adjustments,Adjusted$],[$Revenues$,,$Deses,$],[$Services revenue,$$24,000,$a$.,$$$28,800$