Jhe balance in the unearned fees account, before adjustment at the end of the year, is ($31,700.)

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Jhe balance in the unearned fees account, before adjustment at the end of the year, is \($31,700.\) Of these fees, \($21,500\) have been earned. In addition, \($9,100\) of fees have been earned but have not been billed. What are the accounts and amounts to increase or decrease

(a) to adjust the unearned fees account

(b) to record the accrued fees?

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