On September $1,2027,$ Betty DeRose, Inc. received $$54,000$

cash from a customer as payment for services that will be

performed over the next $30$ months. On May $31,2028,$ Betty

DeRose, Inc. received $$49,000$ cash from another customer

as payment for services to be performed over the next $28$

months.

Calculate the total amount of unearned revenue that would

appear in Betty DeRose, Inc's December $31,2028$ balance

sheet.