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The Sociologist is an academic publication available only by annual subscription. At December 3 1 , 2 0 2 5 , the Unearned Revenue account

The Sociologist is an academic publication available only by annual subscription. At December 31,2025, the Unearned Revenue account had a balance of $22,000. During 2026,1,000 annual subscriptions were sold at $224 each. Revenue earned during 2026 was $200,000. How much unearned revenue will be reported as of December 31?
$24,000
$25,000
$0
$46,000
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