During $2022,$ Guide Pro Corporation collected cash in advance of providing guide services totaling $$6,300.$ During the year, the company earned service revenue amounting to $$363,000,$ of which $$328,000$ was collected in cash; the balance will be collected in January $2023.$ What amount should the $2022$ statement of earnings report for service revenue?

Multiple Choice

$$35,000$

$$299,300$

$$328,000$

$$363,000$