Adjusting Entries for Unearned and Accrued Fees The balance in the unearned fees account, before adjustment at the end of the year, is $120,530 of these fees, $74,730 have been carned. In addition, $14,460 of fee have been earned but have not been billed a. Journalize the adjusting entry to adjust the uneared fees account b. Joumalize the adjusting entry to record the accrued fees