Unearned fees on May 31st are 1300.00. The balance on the unearned fees account is 1550.00. On the adjusted trial balance I need unearned fees to equal 1300.00, but I keep getting the wrong answer. I really need help!

You need to do an adjusting entry to bring your Unearned Fees account balance to the actual Unearned Fees balance as the difference is earned fees.
Your adjusting entry will be:
Debit Unearned Fees for 250
Credit Earned Fees for 250