For the BRB Company, all customers pay in advance for the services they will receive and all amounts are entered in Unearned Revenue. During 2018, $192,250 was received in cash from customers. In the December 31, 2018, financial statements, the firm reported $225,500 in Revenue and $43,700 in Unearned Revenue. What was the beginning balance in Unearned Revenue at January 1, 2018? Select one: O a. $76,950 O b. $10,450 O c. $417,750 O d. $33,250 Oe. $97,850