Adjusting Entries for Unearned and Accrued Fees The balance in the unearned fees account, before adjustment at the end of the year, is $108,640. Of these fees, $67,355 have been earned. In additio $13,040 of fees have been earned but have not been billed. a. Journalize the adjusting entry to adjust the unearned fees account. b. Journalize the Idjusting entry to record the accrued fees