Adjusting Entries for Unearned Fees The balance in the unearned fees account, before adjustment at the end of the year, is $27,890, Journalize the adjusting entry required if the amount of unearned fees at the end of the year is $12,550. If an amount box does not require an entry, leave it blank 88 Adjusting Entries for Unearned Fees The balance in the unearned fees account, before adjustme Journalize the adjusting entry required if the amount of une Accounts Payable Accounts Receivable Cash Fees Earned Fees Expense Fees Payable Prepaid Fees Unearned Fees Unearned Receivable