Hen House,Inc

Multiple Choice

Hen House,Inc.collects all subscription revenue in advance.At December 31,2011,the company owed $50,000 to customers for unearned revenue.During 2012,the company received $150,000 in advance from its customers and delivered $190,000 of magazines to its customers.How much subscription revenue will Hen House,Inc.report on its income statement for the year ended December 31,2012?

A) $200,000
B) $190,000
C) $10,000
D) $210,000