Freaky Fun creates haunted houses at Halloween and exotic outdoor Christmas decorations for homes for a fee. Since this is seasonal work, he can only accept 20 house deals each season (until he builds the business enough to add more employees).
All decorating contracts must be prepaid by October 1 of the year. As of October 1st Year 20x4, Freaky Fun received \$800 for Halloween jobs and \$2,600 for Christmas jobs.
After the October 20x4 books were closed, assuming none of the Christmas work was complete yet, what balance would the Unearned Revenue account show in the post-closing October 31, 20x4 trial balance?