PE 3-5A Adjustment for accrued revenues OBJ. 2. At the end of the current year, $23,570 of fees have been earned but have not been billed to clients. Journalize the adjusting entry to record the accrued fees. PE 3-7B Adjustment for depreciation OBJ. 2 The estimated amount of depreciation on equipment for the current year is $7,700. Journalize the adjusting entry to record the depreciation