Adjusting Entries for Unearned Fees

The balance in the unearned fees account, before adjustment at the end of the year, is $23,100.

Journalize the adjusting entry required if the amount of unearned fees at the end of the year is $4,620. If an amount box does not require an entry, leave it blank.

	Unearned Fees	fill in the blank 2	fill in the blank 3
	Fees Earned	fill in the blank 5	fill in the blank 6