Please help with this accounting question if you can!

Adjusting Entries for Unearned and Accrued Fees The balance in the unearned fees account, before adjustment at the end of the year, is $103,290. Of these fees, $64,040 have been earned. In addition, $12,390 of fees have been earned but have not been billed. a. Journalize the adjusting entry to adjust the unearned fees account. If an amount box does not require an entry, leave it blank. Unearned Fees Fees Earned Feedback b. Journalize the adjusting entry to record the accrued fees. If an amount box does not require an entry, leave it blank. Accounts Receivable Fees Earned