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U18-n6B Company received $27,700 cash on February 1, 2028 for services to be performed each month for the next twenty months. On June 1, 2028,

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U18-n6B Company received $27,700 cash on February 1, 2028 for services to be performed each month for the next twenty months. On June 1, 2028, 018-96B Company received $31,500 cash for services to be performed each month for the next ten months. Calculate the amount of unearned revenue reported in U18-n6B Company's December 31, 2028 balance sheet

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