Instructions The balance in the unearned fees account, before adjustment at the end of the year, is $18,000. Journalize the adjusting entry required if the amount of unearned fees at the end of the year is $3,600. R The balance in the prepaid insurance account, before adjustment at the end of the year, is $27,000. The year end is March 31. Journalize the March 31 adjusting entry required under each of the following alternatives for determining the amount of the adjustment: (a) the amount of insurance expired during the year is $20.250. (b) the amount of unexpired insurance applicable to future periods is 56.750 Refer to the Chart of Accounts for exact wording of account titles