Following are two income statements for Alexis Co. for the year ended December 31. The left number column is prepared before any adjusting entries are recorded, and the right column includes the effects of adjusting entries. The company records cash receipts and payments related to unearned and prepaid items in balance sheet accounts. The middle column shows a blank space for each income statement effect of the eight adjusting entries a through g (the balance sheet part of the entries is not shown here).

ALEXIS CO.
Income Statements
For Year Ended December 31
Unadjusted Adjustments Adjusted
Revenues
Fees earned $ 24,000 a. $ 29,400
Commissions earned 42,500 42,500
Total revenues $ 66,500 71,900
Expenses
Depreciation expense--Computers 0 b. 1,350
Depreciation expense--Office furniture 0 c. 1,575
Salaries expense 12,500 d. 14,705
Insurance expense 0 e. 1,170
Rent expense 4,500 4,500
Office supplies expense 0 f. 432
Advertising expense 3,000 3,000
Utilities expense 1,125 g. 1,313
Total expenses 21,250 28,045
Net income $ 45,250 $ 43,855

Analyze the statements and prepare the eight adjusting entries a through g that likely were recorded.
Note: Answer for a has two entries 30% of (i) the $5,400 adjustment for Fees Earned has been earned but not billed, and (ii) the other 70% has been earned by performing services that were paid for in advance.