The balance in the unearned fees account, before adjustment at the end of the year, is $112,790. Of these fees, $69,735 has been earned. In addition, $13,200 of fees has been earned but has not been billed. Journalize the adjusting entries:

A) to adjust the unearned fees account

B) to record the accrued fees

What does this question mean? What is debited and What is credited? What calculations are involved if there is any?