Problem: James T. Kirk, LLC has a monthly service agreement with USS Enterprises Inc. where it provides IT services for a monthly fee, billed the 15th of each month. If James T. Kirk LLC's close is on Dec 31st, it has earned a portion of these services that have not yet been billed. An adjusting journal is necessary. The type of adjustment and corresponding journal are: James T. Kirk, LLC has a monthly service agreement with USS Enterprises Inc. where it provides IT services for a monthly fee, billed the 15th of each month. If James T. Kirk LLC's close is on Dec 31st, it has earned a portion of these services that have not yet been billed. An adjusting journal is necessary. The type of adjustment and corresponding journal are: Deferral: Debit Fees Earned and Credit Accounts Receivable Deferral: Debit Accounts Receivable and Credit Fees Earned Accrual: Debit Fees Earned and Credit Accounts Receivable Accrual: Debit Accounts Receivable and Credit Fees Earned