A partial adjusted trial balance of Piper Company at January 31, 2014, shows the following.

PIPER COMPANY ADJUSTED TRIAL BALANCE JANUARY 31, 2014
		Debit			Credit
Supplies		$910
Prepaid Insurance		3,660
Salaries and Wages Payable					$1,010
Unearned Service Revenue					960
Supplies Expense		950
Insurance Expense		610
Salaries and Wages Expense		2,010
Service Revenue					2,210

Answer the following questions, assuming the year begins January 1.

If $1,810 was received in January for services performed in January, what was the balance in Unearned Service Revenue at December 31, 2013?

Beginning balance of unearned service revenue