it the end of the current year, $21,200 of fees have been earned but have not been billed to clients. Required: titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. B. If the cash basis rather than the accrual basis had been used, would an adjusting entry have been necessary? A. Journalize the adjusting entry to record the accrued fees on December 31. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use II for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered