9. PE 3-5.Algo. Guided (Algorithmic) Adjustment for Accrued Revenues At the end of the current year, $12,540 of fees have been earned but have not been billed to clients. Journalize the adjusting entry to record the accrued fees. 10. PE.2-3.Algo. Guided (Algorithmic) Journal Entry for Fees Earned ol Prepare a journal entry on July 9 for fees earned on account, $82,600. TE July 9