Adjusting commission receivable under accrual accounting Steps:

• Identify opening balance: Commission receivable $210 (asset from prior year).
• Note cash received during year: $480 (reduces receivable but doesn't determine income).
• Calculate income earned: Requires closing receivable balance (formula: Income = Closing receivable - Opening $210 + Cash received$480).
• Determine adjusting entry: Dr Commission receivable (if closing >0) or Cr (if closing < opening), with Cr/Dr to income; but closing balance missing.

Not enough information to select an option, as closing receivable or total earned is not provided.

Final answer: Not enough information.