23. The following adjusting journal entry does not include an explanation. Select the best explanation for the entry. 7,500 Unearned Revenue Fees earned ???????????????? 7,500 a. Record payment of fees earned. b. Record fees earned at the end of the month. c. Record fees that have not been earned at the end of the month. d. Record the payment of fees to be earned. 24. The following adjusting journal entry does not include an explanation. Select the best explanation for the entry. 730 Supplies Expense Supplies ???????????????? 730 a. Adjust supplies inventory to actual. b. Record purchase of supplies. c. Reduce supplies expense. d. Record sale of supplies