January 1, 2012, Office Manor's Unearned Revenue Account Had a Balance

Multiple Choice

January 1, 2012, Office Manor's Unearned revenue account had a balance of $3,800. During the year, the company received $22,300 for services to be performed in the future. After adjusting entries were made, the balance in Unearned revenue on December 31, 2012 was $2,900.
Accounts receivable at the beginning of the year was $3,200. Billings for services performed on account were $31,200 during the year. After adjusting entries were made, the balance in Accounts receivable on December 31, 2012 was $1,000. No services were performed with immediate cash collection. What is the total Service revenue?

A) $56,600
B) $54,400
C) $55,700
D) $53,500