Stone Works is a paving stone installation business that operates from about April to October each year. The company 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 time of booking and the balance on the completion date of the job. Stone Works records the $40\%$ cash advance received from customers in the Unearned Revenues account. The December $31,2023,$ balance sheet shows Unearned Revenues totalling $$189,000.$ During $2024,$ $$314,000$ of cash was collected in total from customers: $$222,000$ regarding work completed during the year for customers who paid $40\%$ down in $2023,$ and the balance representing the $40\%$ prepayments for work to be done in $2025.$

Required:

Prepare the entry to record the collection of cash in $2024.($Do not round intermediate calculations. Round the final answers to the nearest whole dollar amount.$)2.$ Determine the balance in unearned Revenue at December $31,2024$