Decker Company assigns some of its patents to other enterprises under a variety of licensing agreements. In some instances advance royalties are received when the agreements are signed, and in others, royalties are remitted within 60 days after each license year- end. The following data are included in Decker's December 31 balance sheet:

                                                           Year 1               Year 2

Royalties receivable                      $90,000              $85,000

 Unearned royalties                      60,000                40,000

During Year 2. Decker received royalty remittances of $200,000. In its income statement for the year ended December 31, Year 2. What is the Decker should report royalty revenue?