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 foes were earned (Record debits first, then credits. Exclude explanations from journal entries) Journal Entry Accounts Date PR Dr. Cr Dec 31 b. What is the category of unearned dog walking fees? Asset Expense Liability Revenue