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The balance in the accounts receivable account before adjustment on December 31, the end of the current year is $32,000. The amount of fees earned

The balance in the accounts receivable account before adjustment on December 31, the end of the current year is $32,000. The amount of fees earned on that date is $102,000. What account should be debited in the journal (1) and for what amount to record the adjusting entry for unbilled fees on December 31, the end of the current year of $5,000? JOURNAL

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