3. On December 1, Simpso marketing plan to be completed January 31 of the following year. The cash receipt was recor unearned fees. The adjusting entry for the year ended December 31 would include: n Marketing Company received $6,300 from a customer for a 2-month ded as O a debit to Earned Fees for $6,300. O a debit to Unearned Fees for $3,150. O a credit to Unearned Fees for $2,10o. O a debit to Earned Fees for $4,200. O a credit to Earned Fees for $4,20o. n.com/hm_accounting.tpx