At January 1, 2013 Unearned Revenue had a beginning balance of 8758. All of that beginning balance of unearned revenue was earned in 2013. Pappy Corporation received cash of $10076 on the last day of the 7th month of 2013 for two years rent in advance and recorded the transaction with a credit to Unearned Rent Revenue. What are the total amount of debit entries to the Unearned Revenue account in 2013 including any adjusting entries that would be made to the account?

Answer is 10857, please explain