The balance in the unearned fees account, before adjustment at the end of the year, is $112,

Question:

The balance in the unearned fees account, before adjustment at the end of the year, is $112, 790. Of these fees, $69,735 have been earned. In addition, $13, 200 of fees have been earned but have not been billed. Journalize the adjusting entries
(a) To adjust the unearned fees account and
(b) To Record the accrued fees