eBook Show Me How Calculator Print Item Adjusting Entries for Uneamed and Accrued Fees The balance in the unearned fees account, before adjustment at the end of the year, is $110,120. Of these fees, $68,275 have been earned. In addition, $13,210 of have been eamed but have not been billed. a. Journalize the adjusting entry to adjust the unearned fees account. If an amount box does not require an entry, leave it blank. b. Journalize the adjusting entry to record the accrued fees. If an amount box does not require an entry, leave it blank