Be Fit Inc., offers annual gym memberships. Annual membership fees are due in full right away at the beginning of the membership period. Be Fit offers customers a full refund for any unused period if for any reason a customer is not satisfied. As a result of this policy, Be Fit Inc. recognized revenue ratably over the period of the membership rather than when the dues were received from the customer. Be Fit Inc.$$s CEO, Anthony Zafer, is not satisfied with the company$$s performance this year and has requested that you, the Controller of Be Fit Inc., recognize the revenue when received rather than over the membership period.