On January 1, Southwest College Received $1,200,000 in Unearned Tuition

Multiple Choice

On January 1, Southwest College received $1,200,000 in Unearned Tuition Revenue from its students for the spring semester, which spans four months beginning on January 2. What amount of tuition revenue should the college recognize on January 31?

A) $300,000.
B) $600,000.
C) $800,000.
D) $900,000.
E) $1,200,000.