9) On January 1, Unearned Revenue of BMCC had a beginning balance of $1,300. During January, the school earned $1,000 of the deferred revenue. The school also collected $3,000 from a new customer for services to be performed the following month. At the end of January, the Unearned Revenue account should have a balance of

9) _______

10) The following Office Supplies account information is available for Nabors Company.

Beginning balance	$3000
Office Supplies expensed	9000
Ending balance	2000

From the above information, calculate the amount of office supplies purchased. 10) ______

11)BMCC, a magazine company, collected $240,000 in subscription revenue on June 30. Each subscriber will receive an issue of the magazine in each of the next 12 months, beginning with the July issue. The company uses the accrual method of accounting. What is the amount of Subscription Revenue that has been earned by the end of December? (Round any intermediate calculations to two decimal places, and your final answer to the nearest whole number.)

11) ______

A) $240,000 B) $120,000 C) $100,000 D) $140,000

12) BMCC, a magazine company, collected $516,000 in subscription revenue on May 31. Each subscriber will receive an issue of the magazine in each of the next 12 months, beginning with the June issue. The company uses the accrual method of accounting. What is the balance in the Unearned Revenue account as of December 31?