64 . A not - for profit organization published a monthly magazine that had 15 000 subscribers on January 1 2013 . The number of subscribers increased steadily throughout the year and at December 31 , 2013 , there were 16 200 subscribers . The annual magazine subscription cost was $10 on January 1 , 2013 and was increased to $12 for new members on April 1 2013 Subscriptions are paid in full at the beginning of the member term . An auditor should expect that the revenue from subscriptions for the year ended December 31 2013 , would be approximately A . $179 . 400 B. $171 600 C. $164 400 D. $163 800