Real Losers,a Diet Magazine,collected $360,000 in Subscription Revenue in May

Multiple Choice

Real Losers,a diet magazine,collected $360,000 in subscription revenue in May.Each subscriber will receive an issue of the magazine for each of the next 12 months,beginning with the June issue.
-The company uses the accrual method of accounting.By the end of December,how much Subscription revenue has been earned?

A) $120,000
B) $12,000
C) $360,000
D) $210,000