At the end of the accounting period, the Service Fees Earned account has a balance of $76,000. The accountant makes two adjustments--one to accrue unbilled service fees of $6,000, and the other to reduce the Unearned Service Fees liability account by $900.
After the adjustments are posted, the Service Fees Earned account has a balance of:

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The Service Fees Earned account increases by $6,000 due to the accrual of unbilled services, making it $82,000. Then, reducing the Unearned Service Fees liability by $900 also increases the Service Fees Earned account, resulting in a new balance of $82,900.

At the End of the Accounting Period, the Service Fees