On December 31, 20X3, Unearned Fees Revenue had a normal balance of $7, 500. On December 31, 20X4, the balance was $12, 500. If the 20X4 income statement reflected fees earned of $19, 800, how much cash was received for fees during 20X4? $32, 300 $14, 800 $19, 800 $24, 800