If fees are earned but not collected what are my journal entries?

Fees outstanding a/c... dr
To fees a/c

Dr. Accounts Receivable (instead of Cash)
Cr. Revenue

Fees receivable a/c... dr
To fees earned a/c

Fees receivable is debited because as per the accrual based concept any thing earned during the current year but not recevied should be recorded in the books.
However if this fees was also received during the year then the entry will be

Cash a/c... dr
To fees earned a/c

But now this feess is not received so w'll make a new a/c as fees recevaible.

And in the year of receipt entry will be.

Cash a/c... dr
To fees recevaible a/c

if fees are earned but not collected what are my journal entries?
Credit Fees income and debit accounts receivable

/oo