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 $159,000. During 2024,$299,000 of cash was collected in total from customers: $213,000 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: 1. 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.) 1 Record the revenues earned during 2024 and the collection of the remaining 60% owing on the work. 2 Record the amount of prepayments received during 2024. 60% cwing of the work. Note: Enter debits before credis. 2. Determine the balance in Unearned Revenwe at December 31, 2024, (Round the final answer to the nearest whole dollar amount