Back Show Me Ho Pit Ating Entries for Ureamed and Accrued Fees The balance in the unearned fees account, before adjustment at the end of the year, is $110,960 of these fees, $68,795 have been earned. In addition, $13.320 of fees have been earned but have not been billed a. ate the austing entry to adjust the unearned fees account. If an amount box does not require an entry, leave it blank hule the adbhating entry to read the accrued fees. If an amount box does not require an entry, leave it blank