The balance in the unearned fees account before adjustment at the end of the year is 112,790. Of these fees, 69,735 have been earned. In addition, 13,200 of fees have been earned but have not been billed. Journalize the entry to the adjust the unearned fees account.

To journalize the entry to adjust the unearned fees account, we need to determine the amount of unearned fees at the end of the year.

Given information:
- Balance in unearned fees account before adjustment: $112,790
- Fees earned: $69,735
- Fees earned but not billed: $13,200

To calculate the unearned fees at the end of the year, we subtract the fees earned and fees earned but not billed from the balance in the unearned fees account before adjustment.

Unearned fees at the end of the year = Balance before adjustment - Fees earned - Fees earned but not billed
= $112,790 - $69,735 - $13,200
= $29,855

Therefore, the unearned fees at the end of the year amount to $29,855.

Now, let's journalize the entry to adjust the unearned fees account. Since we are reducing the unearned fees account and increasing a revenue account, we will credit the unearned fees account and debit a revenue account.

The entry would be as follows:

Date Account Debit Credit
--------------------------------------------------------------------
End of Year Unearned Fees $29,855
Revenue $29,855

Make sure to include the date in the journal entry, and use the appropriate revenue account for the fees earned.