a. Given the following, journalize the adjusting entry. By December 31, $270 of the unearned dog walking fees were earned. Unearned Dog Walking Fees 225 Earned Dog Walking Fees 441 950 12/1/1X 5,300 12/1/1X b. What is the category of unearned dog walking fees? a. Journalize the adjusting entry. By December 31, $270 of the uneamed dog walking fees were earned. (Record debits first, then credits. Exclude explanations from journal entries.) Journal Entry Date Accounts PR Debit Credit Dec. 31 b. What is the category of unearned dog walking fees