The balance in the unearned fees account, before adjustment at the end of the year, is $18,000. Journalize the adjusting entry required if the amount of uneared fees at the end of the year is $3,600. If an amount box does not require an entry, leave it blank. Adjusting Entries for Unearned Fees The balance in the unearned fees account, before adjustment at the end Journalize the adjusting entry required if the amount of unearned fees at Accounts Payable Accounts Receivable Cash Fees Earned Fees Expense