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A weight loss app had 18,000 subscribers on January 1, 2020. The number of subscribers increased steadily throughout the year and by December 31, 2020,

A weight loss app had 18,000 subscribers on January 1, 2020. The number of subscribers increased steadily throughout the year and by December 31, 2020, there were 22,800 subscribers. The annual subscription cost was $35 on January 1, 2020 and was increased to $40 for new members on July1, 2020. Subscriptions are paid in full at the beginning of the member term. When performing analytical procedures, what should the auditor’s expectation for subscriptions collected in 2020?

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