a. Given the following, journalize the adjusting entry. By December 31,

$200

of the unearned dog walking fees were earned.

Unearned Dog Walking Fees 225							Earned Dog Walking Fees 441
			940	12/1/1X						4,800	12/1/1X

b. What is the account category of unearned dog walking fees?

a. Journalize the adjusting entry. By December 31,

$200

of the unearned dog walking fees were earned. (Record debits first, then credits. Exclude explanations from journal entries.)

Journal Entry
Date		Accounts	PR	Dr.	Cr.
Dec.	31

b. What is the category of unearned dog walking fees?

Asset

Expense

Liability

Revenue