3. During the current year ended December 31, clients paid fees in advance for accounting services amounting to $25,000. These fees were recorded in an account called Unearned Accounting Fees. If $3,500 of these fees remained unearned on December 31 of this year, present the December 31 adjusting entry to bring the accounts up to date. Problem 3 Date Account / explanation PR Debit Credit Dec. 31