Task $-$ Based on the information provided, use the workpaper template to account for the impact of loan fees that are amortization to loan fee expense during the year ended $12/31/2021$ and determine the ending balance of loan fees as of $12/31/2021.$ The amortization of loan fees is similar to the amortization of prepaid insurance. Loan fee paid divided by the period of the loan. Determine the adjustment required to properly state the loan fees as of $12/31/2021$ and the related loan fee expense for the year ended $12/31/2021$ based on the information presented.

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