a$.$ Tao Co$.$ receives $$10,300$ cash in advance for four months of evenly planned legal services beginning on October $1.$ Tao

records it by debiting Cash and crediting Unearned Revenue both for $$10,300.$ It is now December $31,$ and Tao has provided

legal services as planned. What adjusting entry should Tao make to account for the work performed from October $1$ through

December $31?$ determine what the current account balance equals