On December 1, Simpson Marketing Company received $3, 600 from a customer for a marketing plan to be completed January 31 of the following year. The cash receipt was recorded as Fees. The adjusting entry for the year ended December 31 would include: a debit to Unearned Fees for $1, 800 a debit to Earned Fees for $3, 600 a credit Earned Fees for $3, 600 a debit to Earned Fees for $1, 800. a credit to Unearned Fees for $1, 800