________ $\begin{array}{|l|l|}\hline \text { Fees Earned } & \$ 18,000 \\\hline \text { Income Summary }& \$ 18,000\\\hline\end{array}$

________
$\begin{array}{|l|l|}\hline \text { Fees Earned } & \$ 18,000 \\\hline \text { Income Summary }& \$ 18,000\\\hline\end{array}$