On the last day of December 2013, Tom's Trucks entered into a transaction that resulted in a receipt of $108,000 cash in advance related to services that will be provided during January 2014. During December of 2013, the company also performed $64,000 of services which were neither billed nor paid. Prior to December adjustments and before these two transactions were recorded, the company's trial balance showed service revenue of $582,735 at December 31, 2013. There are no other prepaid services yet to be delivered, and during the month all outstanding accounts receivable from prior months were collected. If Tom's Trucks makes the appropriate adjusting entry, how much will be reported on the December 31, 2013 balance sheet as unearned revenue?