Adjusting Entries for Unearned and Accrued Fees The balance in the unearned fees account, before adjustment at the end of the year, is $116,450. Of these fees, $72,200 have been earned. In addition, $13,970 of fees have been earned but have not been billed a. Journalize the adjusting entry to adjust the unearned fees account. If an amount box does not require an entry, leave it blank Unearned Fees 72200 V 12,200 Consider the accounes involved in the recording of this bansaction. Racal but unearned revenues are abilities une they become and revenues over time or during normal operations named decrease the aunt of the ever that has b Journalize the adjusting entry to record the accrued fees. If an amount box does not require an entry, leave it blank 11790 11.790