The balance in the unearned fees account, before adjustment at the end of the year, is $67,250. Of these fees, $18,000 have been earned. In addition, $10,200 of fees have been earned but have not been billed. What are the adjustments?
(a) To adjust the unearned fees account and
(b) To record the accrued fees? Indicate each account affected, whether the account is increased or decreased, and the amount of the increase or decrease.