British Petroleum's states: "Safety is good business. Everything we do relies upon the safety of our workforce and the communities around us." In the Deepwater Horizon oil spill, BP employees ignored safety regulations, and the federal government eventually fined the company billions of dollars.

Given that,

At the end of the current year,

$17,555 of fees have been earned but have not been billed to clients.

The Journal entry is as follows:

Account receivable A/c  Dr. $17,555

To Fees earned A/c                            $17,555

(To record the accrued fees)

The above is the adjusting entry for the accrued fees that has not been billed to clients.