Aylmer has some customers that pay for services in advance of work started. At December 31, 2020, the accountant reviewed unearned revenue to see how much revenue had been earned.

Based on the info given below, please do the required calculations and prepare Journal entries.

The following items relate to Unearned Sales Revenue:
Date
Received	Customer Name	Amount	Details/Comments
2020-11-01	Plaid Corp	$ 32,500	at December 31, $14,500 worth of work was completed
2020-12-05	Joseph Company	16,950	at December 31, 20% of the work was completed
2020-12-30	TC Jester	45,900	work is to start on January 3, 2021
		$ 95,350
Based on the above information, calculate the amount the should be recorded as earned income for 2020