Amount of subscription revenue the company recognizes

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If a publishing company's (publishing a monthly periodical) unearned revenues included 1,200 one-year subscriptions at $36 each at the beginning of March and during the month of March the company received 200 new subscriptions, and the subscriptions were shipped to all subscribers on March 25th, why would the amount of subscription revenue the company recognizes in March be $4,200?

Reference no: EM13523513

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