Adjusting Entries for Unearned and Accrued Fees The balance in the unearned fees account, before adjustment at the end of the year, is $118,130. Of these fees, $73,240 have been earned. In addition, $14,180 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. b. Journalize the adjusting entry to record the accrued fees. If an amount box does not require an entry, leave it blank.