Cabai Co. is a magazine publisher. It sells subscriptions for 1- to 3-year periods. At December 31, Year 1, the balance of subscriptions collected in advance was $1.5 million. During Year 2, Cabai collected cash from subscribers of $2.1 million. The balance in the subscriptions collected in advance account at December 31, Year 2, was $2.5 million. How much subscriptions revenue should be reported for Year 2? A 1,100,000 B 2,100,000 C 2,500,000 D 3,600,000