Ul8-n6B Company received $26,300 cash on February 1, 2028 for services to be performed each month for the next twenty months. On June 1, 2028, Ul8-n6B Company received $37,200 cash for services to be performed each month for the next ten months. Calculate the amount of unearned revenue reported in Ul8-n6B Company's December 31, 2028 balance sheet.