prepare the adjusting entry

\begin{tabular}{|l|r|r|} \hline Service fee revenue & & 32,600 \\ \hline Salary expense & 8,400 & \\ \hline Telephone expense & 300 & \\ \hline Utilities expense & 200 & \\ \hline Total & $132.900 & $132.900 \\ \hline \end{tabular} Prepare the adjusting entry for the following: At year-end, services for $1,500 of the unearned fees had not been performed. \begin{tabular}{|l|l|l|l|} \hline & Debit & Credit \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}