On the Last Day of December 2018, Scottsdale Aviators Entered

On the last day of December 2018, Scottsdale Aviators entered into a transaction that resulted in a receipt of $54,000 cash in advance related to services that will be provided during January 2019. During December of 2018, the company also performed $32,000 of services which were neither billed nor paid. Prior to December adjustments and before these two transactions were recorded, the company had recorded service revenue of $800,000 for the year. There are no other prepaid services yet to be delivered.
If Scottsdale Aviators makes the appropriate adjusting entry, how much will be reported on the December 31, 2018 balance sheet as unearned revenue?

A) $54,000
B) $22,000
C) $32,000
D) $76,000