Determine the account and amount to be debited and the account and amount to be credited for the following adjustment. On December 1, the firm received $7,000 as fees in advance and properly recorded the amount as Unearned Fees. An analysis shows that $3,000 applies to services provided in December. View transaction list Journal entry worksheet < A Record adjusting entry for unearned fees. Note: Enter debits before credits. Event 1 General Journal Debit Credit Record entry Clear entry View general journal