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. Journal entry worksheet Record the adjusting entry related to utilities. Note: Enter debits before credits. Journal entry worksheet 1 Record the adjusting entry related to office supplies. Note: Enter debits before credits. Journal entry worksheet Record the adjusting entry related to insurance. Note: Enter debits before credits. Journal entry worksheet Record the adjusting entry related to salaries. Note: Enter debits before credits. Journal entry worksheet