What is missing?

Following are two income statements for Alexis Co, 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 reloted to unearned and prepaid items in balance sheet accounts. Analyze the statements and prepare the seven adjusting entries that likely were recorded. Hint: Entry for a refers to fees that havi been eamed but not yet billed. None of the entries involve cash