At the end of the current year, fees of $5,135 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. At the end of the current year, fees of $5,135 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