Dalley Corporation had a balance on January $1$ of $$100,000$ in its unearned revenue account. During the year, Dalley Corp. earned $$850,000$ of sales revenue for services provided and received $$980,000$ in cash from customer payments. After making the journal entries to record these transactions, what would Dalley Corporation's balance be in its unearned revenue account on December $31?$

Select one:

a$.$ $$30,000$

b$.$ $$100,000$

c$.$ $$230,000$

d$.$ $$130,000$