Both 3a and 3b

3-3 p.118 PE 3-3A At the end of the current year, $17,555 of fees have been earned but have not been billed to clients. Journalize the adjusting entry (include an explanation) to record the accrued fees. Adjustment for accrued revenues OBJ. 2 PE 3-3B At the end of the current year, $23,570 of fees have been earned but have not been billed to clients. Journalize the adjusting entry (include an explanation) to record the accrued fees. E 3-3 p. 118 Adjustment for accrued revenues