DeMent Publishing Division follows IFRS. The DeMent Publishing Division sells large volumes of novels to a few book distributors, which in turn sell to several national chains of bookstores. DeMent allows distributors to return up to 30% of sales, and the distributors give the same terms to bookstores. Whilo returns from individual fitles fluctuate greatly, the returns from distributors have averaged 20% in each of the past five years. A total of 57 million ol paperback novel sales were made to dotributoss durirg fiscal 2023 . On November 30 . 2023 (the end of the fiscal year). 51.5 milion of fiscal 2023 sales were still subject to return privileges over the noxt six months. The remainir 55.5 million of fiscal 2083. sales had actual returns of 21%. Sales from fiscal 2022 totalleng 52 milion wore collected in fiscal 2073 less 18% returns. This tivision records revenue according to the cevenue recogniticn method whon the right of retarn exists. Calculate the rivenue to be recognised in the 2023 fiscal year for DeMent. Round to nearest dollat, do not use 5 sign, decimals. Use Comma - e8 $460,700,50 would be presented as 460,101