During $2018,$ the following ovents occurred for Parker Company

Parker receives $$36,000$ cash in advance from Westberry Company for consulting services to be performed over a one$-$year period beginning October $1,2018$

Provided $$48,500$ of consulting services on account.

Collected $$13,368$ cash from customers in partial settlement of its accounts recervable

Parker recognizes the portion of the unearned revenue it earned during the accounting period

After recording all these transactions Parker's total revenue will be $