Adjusting entries for unearned and accrued fees Instructions Chart of Accounts Journal Instructions The balance in the unearned fees account, before adjustment at the end of the year, is $95,500. Of these fees, $82,760 have been earned. In addition, $32,640 of fees have been earned but have not been billed Journalize the December 31 adjusting entries (a) to adjust the uneamed fees account and (b) to record the accrued fees. Refer to the Chart of Accounts for exact wording of account Ntles