Max Cellular Services charges a non$-$refundable upfront fee of $$360,$ and $$30$ per month for its cellular service. Customers are required to sign a $3-$year contract. It is not expected that the customers will renew at the end of the three years. The company sold $1000$ contracts in January $2024.$ Assuming all sales occurred on January $1^{st},$ what is the balance in the unearned revenue account at the end of the January $2024?(2$ pts$)$