I need help with adjusting entries for unearned and accrued fees

The balance in the unearned fees account, before adjustment at the end of the year, is $112,000. Of these fees, $71,600 have been earned. In addition, $47,400 of fees have been earned but have not been billed. Journalize the adjusting entries (a) to adjust the unearned fees account, and (b) to record the accrued fees.

This assignment came from the Financial and Managerial Accounting book. Chapter 3 pg 135 Ex. 3-11

 
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