During 2018, the following events occurred for Parker Company 1. Parker receives $36000 cash in advance from Westberry Company for consulting services to be performed over a one-year period beginning March 1, 2018. 2. Provided $48500 of consulting services on account. 3. Collected $15900 cash from customers in partial settlement of its accounts receivable 4. Parker recognizes the portion of the deferred revenue it eamed during the accounting period. After recording all these transactions, Parker's balance in Accounts Receivable will be 5