Adjusting Entries for Unearned and Accrued Fees The balance in the uneamed fees account, before adjustment at the end of the year, is si11,560. Of these fees, $69,230 have been earned. In addition, $13,400 of fees have been earned but have not been billed. a. Joumalize the adjusting entry to adjust the unearned fees account. If an amount box does not require an entry, leave it blank. b. lournalize the adjusting entry to record the accrued fees. If an amount box does not require an entry, leave it blank