This is for the Adjusting Trial Balance
Unearned Fees on July 31 are $1,300
The two accounts for this are Fees Earned which has Credit of $13,300 already in it.
The other is Unearned Revenue and it has a Credit of $5,000 in it.
I am having trouble figuring out what to do. We didn't learn this in class.
Thank you in advance.

You have to figure out the Unearned fees that were earned in the period. This is the difference of 5,000 and 1,300.

The adjusting entry is:

Debit Unearned Fees for the amount
Credit Fees Earned for the amount