Accounts Receivable 325
Fees Earned 325
(Customer billed for services performed.)
A)Journal entries
B)Adjusting journal entries
C)Closing journal entries

Journal Entries

Recorded business transactions in the accounting records of a company, listed in the general journal.

Adjusting Journal Entries

Entries made in accounting records at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.

Closing Journal Entries

Entries made in the accounting records at the end of an accounting period to transfer balances from temporary to permanent accounts.