Pf2-29E Company received $62,300 cash on March 31, 2027 for services to be performed each month for the next twenty months. On June 1, 2027, Pf2-z9E Company received $42,500 cash for services to be performed each month for the next ten months. Calculate the amount of unearned revenue reported in Pf2-29E Company's December 31, 2027 balance sheet