Instrugglona Chart of Accounts Journal Instructions The balance in the unearned foes account, belote adjustment at the end of the year, is $39.295 Joumalize the adjusting entry required if the amount of unearmed foes at the end of the year a $15,240. Refer to the chart of accounts for the exact wording of the account is NOW Journals do not use lines for journal explanations. Evwy line on a journal page is used for debit or credit antrios. CNOW joumalo al automationty indent a credit antry we are amount is entered Previous Nou