Data for an adjusting entry described as "Fees earned but unbilled at December 31 are $18,000." requires a O a. debit to Accounts Receivable and a credit to Unearned fees O b. debit to unearned fees and a credit to fees earned O c. debit to Dividends and a credit to Fees earned O d. debit to Accounts Receivable and a credit to Fees Earned