Dive Services, a charter boat business in the Florida Keys is trying to finalize the companys 20X2 financial statements and has asked for your help with the following transactions.

1. As of December 31, 20X2, Dive has a $9,000 balance in its Unearned Charter Revenue account. This entire $9,000 balance represents advance payments collected from a corporate client in late 20X1 for a deep-sea charter trip successfully taken in early 20X2.

2. In late December of 20X2, Dive performed $11,000 of diving instruction. Dive collected $8,000 at the time of the class and the $3,000 balance was collected in early January 20X3.

3. In late December of 20X2, Dive collected $18,000 from customers including a $12,000 deposit for a January 20X3 excursion and $6,000 as payment for November 20X2 chartering excursions delivered on account.

How much total revenue should Dive report in 20X2 as a result of the above 3 items?