Chow Publications inc is a publicly traded media compariy focused on products for the home chef market The company puellshes a and are non-cancellable Chow scld for cach 115,600 subscriptions on Decermber 1,2020 , of which 30% were digtal subscriptions Single issues can be purchased on newstands. Chow Publications uses various maezine doti butors across Canada to rackit at rewsstands, charging the newstands $5.40 per copy. Normally 25,000 coples are sent cut ech month, with 1586 of these being returned urisold. of the 25,600 magazines sent out in December 2020 , all were sold on acocunt and none of the returned masazines areespected to be resold and, as a result are sent to recycline Uecold nogaines are returned by newstands in the following morth Determine how much revenue Chow Publications would be able to recognce in December 2020. Alound the per magaine polce to 3 decinal places, es 5495 and final envivers to 0 decimal places, es, 125) Revenue tirough subscriptions 1 s Revenue other than through subscripticens 5 eTertbook and Media List of Accounts Date Account rities and Explanation Debit credit