The balance in the unearned fees account, before adjustment at the end of the year, is $33,195.

Journalize the adjusting entry required if the amount of unearned fees at the end of the year is $14,000. Refer to the Chart of Accounts for exact wording of account titles.

Journal Journalize the December 31 adjusting entry required if the amount of unearned fees at the end of the year is $14,000. Refer to the Chart of Accounts for exact wording of account titles. PAGE 1 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY Adjusting Entries 3