calculate ending balance in unearned revenue after closing entries are posted

Smithson, Inc. Adjusted Trial Balance December 31, 20X Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Revenue Common Stock 190,000 334,000 39,000 42,000 1,000,000 84,000 230,000 26,000 248,000 840,000 Dividends Service Revenue Depreciation Expense-Equipment Insurance Expense Legal and Professional Expense Salaries and Wages Expense Telecommunications Expense Travel Expense Totals 20,000 720,000 21,000 48,000 32,000 390,000 14,000 18,000 2,148,0002,148,000 O $10,000 credit C $26.000 credit C cannot be determined