The balance in the neared fees account, before adjustment at the end of the year, in 500 220. Of het toes $82,105 have been carried in deton. 136.500 of foes have been eamed but have not been bied. Jumate the December 31 adjusting entries (a) to adjust the unnamed foes account and (b) to record the accrued os. Petar to the Chart of Accounts for exact wording of account titles ASSETS 11 Cash 12 Accounts Receivable 13 Supplies 14 Prepaid Insurance 15 Land 16 Equipment 17 Accumulated Depreciation Equipment REVENUE 41 Fees Earned EXPENSES 51 Advertising Expense 52 Insurance Expense 53 Rent Expense 54 Salary Expense 55 Supplies Expense 56 Utilities Expense 57 Depreciation Expense 59 Miscellaneous Expense LIABILITIES 21 Accounts Payable 22 Unearned Fees 23 Salaries Payable 24 Taxes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends (a) Journalize the December 31 adjusting entry to adjust the unearned fees account. Refer to the Chart of Accounts for exact wording of account titles a) Joumalize the December 31 adjusting entry to adjust the unearned fees account. Refer to the Chart of Accounts for exact wording of account bles. How does scading work? PAGE 10 JOURNAL Score: 23/25 ACCOUNTING EQUATION DATE POST, NET DEBIT DESCRIPTION Adjusting Entries CREDIT ASSETS LIABILITIES OUTY 2 Dec 31 Unearned Fees 17,115.00 Fees Eamed 82,105.00