Adjusting entry for accrued fees At the end of the current year, $9,300 of fees have been earned but have not been billed to clients. a. Journalize the adjusting entry to record the accrued fees, If an amount box does not require an entry, leave it blank. b. If the cash basis rather than the accrual basis had been used, would an adjusting entry have been necessary? than the accrual basis had bee