def METHOD_NAME(values: dict) -> dict:
    result = {}
    if isinstance(values, dict):
        for k, v in values.items():
            new_key = k
            if isinstance(k, bytes):
                new_key = k.decode()
            elif not isinstance(k, str):
                raise Exception('Unexpected key type')
            if isinstance(v, bytes):
                result[new_key] = v.decode()
            else:
                result[new_key] = v
    return result