Go Snow Inc. provides snow removal services for its customers in the months of November, December, January, February, and March. On November 1, Go Snow’s customers prepay a $ 315 fee for the winter and Go Snow currently has 116 customers. Go Snow recognizes revenue evenly over the months it provides the snow removal services. If Go Snow’s year- end is December 31, what is the balance in unearned revenues at December 31? Prepare the journal entries required on the date Go Snow collects the fees and at year- end.