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int of entry: EX 3-8 Adjusting entries for unearned fees The balance in the unearned fees account, before adjustment at the end of the year,

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int of entry: EX 3-8 Adjusting entries for unearned fees The balance in the unearned fees account, before adjustment at the end of the year, is $45,000. Jour- nalize the adjusting entry required if the amount of unearned fees at the end of the year is $9,000. EX 3-9 Fffon

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