EX $3-16$ Adjusting entries for unearned and accrued fees

The balance in the unearned fees account, before adjustment at the end of the year, is $$97,770$ Of these fees, $$39,750$ have been earned. In addition, $$24,650$ of fees have been earned but have not been billed. Journalize the adjusting entries $($a$)$ to adjust the unearned fees account anc $($b$)$ to record the accrued fees.