At Bookends inc, all customers pay in advance for the services they will receive and all amounts are entered in Unearned Revenue. During \\( 2018, \\$ 192,250 \\) was received in cash from customers, In the Docember 31,2018 , financial statements, the firm reported \\( \\$ 225,500 \\) in Revenue and \\( \\$ 43,700 \\) in Unearned Revenue. What was the beginning balance in Unearned Revenue at January 1, 2018? Select one: a. \\( \\$ 76,950 \\) b. \\( \\$ 10,450 \\) c. \\( \\$ 417,750 \\) d. \\( \\$ 33,250 \\) e. \\( \\$ 97,850 \\)