At the end of the accounting period, the Legal Fees Revenue account had a balance of $54,675. Two adjustments are necessary: one to record the amount of unearned fees that have been earned during the year, $2,150, and one to record the amount of unbilled legal fees as of the end of the year, $4,776. What amount of Legal Fees Revenue will appear on the Income Statement?

$52,049

$61,601

$57,301

$47,749