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, 2017, balance sheet shows Unearned Revenues totalling $269,000. During 2018, $354,000 of cash was collected in total from customers: $246,000 regarding work completed during the year for customers who paid 40% down in 2017, and the balance representing the 40% prepayments for work to be done in 2019.

show the revenues earned during 2018 and the collection of the remaining 60% owing on the work

show the amount of prepayments received during 2018