Answer:
Unearned Fees ($3,600 × 6 months ÷ 12 months) $1,800
    To Advertising revenue $1,800
(Being the adjusting entry is recorded)
Explanation:
The adjusting entry is shown below;
Unearned Fees ($3,600 × 6 months ÷ 12 months) $1,800
    To Advertising revenue $1,800
(Being the adjusting entry is recorded)
Here we debited the unearned fees as it decreased the liability and credited the advertising revenue as it increased the revenue account
The six months could be computed from June 1 to December 31
The adjusting entry for the transaction includes Debit to Unearned Fees $1,800 and Credit to Advertising revenue $1,800.
Date  Account titles and Explanation   Debit  Credit
     Unearned Fees                $1,800
     ($3,600 × 6 months/ 12 months)
          To Advertising revenue           $1,800
      (Being the adjusting entry is recorded)
In conclusion, the adjusting entry for the transaction includes Debit to Unearned Fees $1,800 and Credit to Advertising revenue $1,800.
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