Without using a calculator,solve the following problem: 
Definitions:
Chart
A visual representation of data designed to make complex information easily understandable at a glance.
Fees Earned
Income received from providing services, representing one of the primary sources of revenue for service-oriented businesses.
Accounts Receivable
Outstanding payments from customers to a firm for delivered goods or services awaiting settlement.
Adjusting Entry
An accounting record made at the conclusion of a financial period to distribute revenue and expenses to the correct period of their occurrence.
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