During 2018, the following events occurred for Parker Company

1. Parker receives $39,600 cash in advance from Westberry Company for consulting services to be performed over a one-year period beginning March 1, 2018.
2. Provided $52,400 of consulting services on account.
3. Collected $14,700 cash from customers in partial settlement of its accounts receivable.
4. Parker recognizes the portion of the unearned revenue it earned during the accounting period.

After recording all these transactions, Parkers balance in deferred revenue will be $______

During 2018, the following events occurred for Clouseau Consultants

1. Clouseau Consultants provided $43,633 of consulting services to its clients but no cash has been collected.
2. Clouseau collected $25,172 cash from costumers in partial settlement of its accounts receivable.
3. Clouseau paid the instructor $13,085 cash for teaching training courses (salary expense).
4. Clouseau paid $4390 for supples. Half of the supplies were used in 2018.
5. Clouseau paid $3570 in dividends.

After recording all these transactions, Clouseau's assets will increase by $______