guelSeSSIUNILOU Duplex Adjustments for Unearned and Accrued Fees The balance in the unearned fees account, before adjustment at the end of the year, is $620,900. Of these fees, $108,658 have been earned. In addition, $248,360 of fees have been earned but not billed to dients. What are the adjustments (a) to adjust the uneared fees account and (b) to record the accrued fees? Indicate for each account affected whether the account is increased or decreased, and the amo of the increase or decrease. Account Increase/Decrease Amount a. Unearned fees Fees eamed b. Accounts receivable Fees earned