The balance in the unearned fees account, before adjustment at the end of the year, is $587,400. Of these fees, $132,165 have been earned. In addition, $234,960 of fees have been earned but not billed to clients. What are the adjustments (a) to adjust the unearned fees account and (b) to record the accrued fees? Indicate for each account affected whether the account is increased or decreased, and the amount of the increase or decrease.

	Account	Increase/Decrease	Amount
a.	Unearned fees	increase/decrease	$
	Fees earned	increase/decrease	$
b.	Accounts receivable	increase/decrease	$
	Fees earned	increase/decrease	$