Adjusting Entries for Unearned Fees The balance in the unearned fees account, before adjustment at the end of the year, is $27,860. Journalize the adjusting entry required if the amount of unearned fees at the end of the year is $12,535. Accounts Payable Accounts Receivable Cash Fees Earned Fees Expense Fees Payable Prepaid Fees Unearned Fees Check My Workc PreviouS Next