how Me How Adjusting entries for unearned fees Instructions Chart of Accounts Journal Instructions The balance in the unearned foes account, before adjustment at the end of the year, is $36,070. Joumalize the adjusting entry required if the amount of unnamed fees at the end of the year is $12,025. Refer to the Chart of Accounts for exact wording of account oblos. Chart of Accounts x TH CHART OF ACCOUNTS JO for exa General Ledger ASSETS REVENUE 41 Fees Earned 11 Cash 12. Accounts Receivable 13 Supplies 14 Prepaid Insurance 15 Land 16 Equipment 17 Accumulated Depreciation Equipment EXPENSES 51 Advertising Expense 52 Insurance Expense 53 Rent Expense 54 Salary Expense 55 Supplies Expense 56 Utilities Expense 57 Depreciation Expense 59 Miscellaneous Expense LIABILITIES 21 Accounts Payable 22 Unearned Fees 23 Salaries Payable 24 Taxes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends Journal Juma December 31 any more the amount of name for at the end of the year is $12.095. For to the Chart of Accounts for exact wording of account JOURNAL PAGET ACCOUNTING EQUATION DICTION POST REY DEST CREDIT AST LITIES FOLYTY