Morbes Magazine is a magazine publisher wh o began their operations on April $1,2028.$ On this date,

Morbes sold $40,000$ one$-$year subscriptions, with

each subscriber paying $$36.$ Subscribers ha ve to

pre$-$pay for their subscriptions, thus Morb es

received the cash from the $40,000$ subscrip tions

on April $1,2028.$ Due to rising costs, Mor bes

increased their subscription fee to $$42$ pe $r$ year beginning April $1,2029,$ and $32,000$ custom ers

renewed their subscriptions, again paying the

full amount to Morbes on April $1,2029.$ Du e to

a feature article about billionaire tycoon Betty DeRose in the August, $2029$ issue, $6,000$

new subscribers purchased a one$-$year magaz ine

subscription beginning in September, $2029,$ at

a rate of $$42$ per year. All $6,000$ subscrib ers

paid the full amount that was due to Morbe $s$ on September $1,2029.$

Calculate the amount of unearned revenue $s$ hown in Morbes' balance sheet at December $31,2029.$