At the end of the current year, $21,200 of fees have been earned but have not been billed to clients. Required: A. Joumalize the adjusting entry to record the accruod foos on December 31. Refer to the chart of accounts for the exact wording of the account titles. CNOW joumals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. B. If the cash basis rather than the accrual basis had been used, would an adjusting entry have been necessary? A. Journalze the adjusting entry to record the accrued tees on December 31. Fefer fo the chart of accounts for the exact wording of the account titles. CNOW journals do not use ines for joumal explanations. Every line on a joumal page is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered. Question not attempted