Determine the account and amount to be debited and the account and amount to be credited for the following adjustment. During December, the firm received $7,500 as fees in advance and properly recorded the amount as Unearned Fees. An analysis shows that $3,500 applies to services provided in December. View transaction list Journal entry worksheet Record adjusting entry for unearned fees. Note: Enter debits before credits. Event General Journal Debit Credit Clear entry Record entry View general Journal