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Pf2-29E Company received $86,500 cash on March 31, 2027 for services to be performed each month for the next twenty months. On June 1, 2027,

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Pf2-29E Company received $86,500 cash on March 31, 2027 for services to be performed each month for the next twenty months. On June 1, 2027, Pf2-29E Company received $27,400 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

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