Bigham Corporation, an accrual basis calendar year taxpayer, sells its services under 12- and 24-month contracts. The corporation provides services to each customer every month. On July 1, 2022, Bigham sold the following customer contracts:

Length of contract	Total Proceeds
12 months	$55,600
24 months	$111,200

Determine the income to be recognized in taxable income in 2022 and 2023.

Length of Contract	2022 Income	2023 Income
12 months	$fill in the blank 1	$fill in the blank 2
24 months	$fill in the blank 3	$fill in the blank 4