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 $7.400 as fees in advance and properly recorded the amount as Unearned Fees. An analysis shows that $3,400 applies to services provided in December View transaction list Journal entry worksheet Record adjusting entry for unearned fees. Note: Enter debits before credits General Journal Event 1 Debit Credit Record entry Clear entry View general journal