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The balance in the unearned ftees account, before adjustment at the end of the year, is $14,050 Required: Joumalize the adjusting entry required if the amount of uneamed fees at the end of the year is $5 430 Refer to the Chart of Accounts fo wording of account tities doumalize the adusting entry required if the amount of uneaned fees on December 31 is $5,430. Refer to the Chart of Accounts for exact wording of account ntles OURNAL POST. REF