Following are two Income statements for Javelin Company for the month ended December 31, 2020. The second column was prepared before any adjusting entries were recorded and the fourth column Includes the effects of adjusting entries. The company records cash receipts and disbursements related to unearned and prepaid items in balance sheet accounts. (Note: Of the $13,600 Increase in Revenue, 35% represents additional revenue but not billed. The other 65% was earned by performing services that the customers had paid for in advance.) JAVELIN COMPANY Income Statements For Month Ended December 31, 2020 Revenues: Service revenue Commissions revenue Total revenues Operating expenses: Depreciation expense, computers Depreciation expense, office furniture Salaries expense Insurance expense Rent expense office supplies expense Advertising expense Utilities expense Total operating expenses Profit Before Adjustments Adjustments $ 62,400 101,000 $ 163,400 After Adjustments 5 76,000 101,000 $177,000 $ 2,400 2,900 28,700 2,000 8,400 8,400 5,400 5,400 2,440 2,520 S 40,640 $53,220 $122,768 $123,780 Analyze the statements and prepare the adjusting entnes that must have been recorded.