On April 1, Griffith Publishing Company Received $1,548 from Santa

Multiple Choice

On April 1, Griffith Publishing Company received $1,548 from Santa Fe, Inc. for 36-month subscriptions to several different magazines. The subscriptions started immediately.
-What is the amount of revenue that should be recorded by Griffith Publishing Company for the second year of the subscription assuming the company uses a calendar-year reporting period?

A) $129.
B) $430.
C) $516.
D) $387.
E) $0.