Adjustment for Accrued Revenues At the end of the current year, $17,630 of fees have been earned but have not been billed to clients. Journalize the adjusting entry to record the accrued fees. If an amount box does not require an entry, leave blank. Adjustment for Accrued Revenues At the end of the current year, $17,630 of fees have been earned but have not been billed to clients. Journalize the adjusting entry to record the accrued fees. If an amount box does not require an entry, leave it blank. Accounts Payable Accounts Receivable Cash Fees Earned Unearned Fees