Stone Works is a paving stone installation business that operates from about April to October each year. The compirry has an outstanding reputation for the quality of its work and as a result pre-books customers a full year in advance. Customers must pay \40 at the lime of booking and the balance on the completion date of the job. Stone Works records the \40, cash advance recelved from customers in the Uneamed Revenues account. The December 31, 2023, bailance sheet shows Unecaned Revenues totalling \\( \\$ 299.000 \\) During 2024, \\$369,000 of cash was collected in total from customers: \\( \\$ 255,000 \\) regarding work completed dung the year for customers who pald \40 down in 2023 , and the balarce representing the \40 prepayments for wark to be done in 2025. Required: 1. Prepare the entry to record the collection of cash in 2024. (Do not round intermediate colculations. Round the final answers to the nearest whole dollar amount.) Journal entry worksheet Record the revenues earned during 2024 and the collection of the remaining \60 owing on the work. Note: Enter debres before credits. 2. Determine the balance in Unearned Revenue at December 31, 2024. (Round the final onswer to the nearest whole dollar amount:)