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Gabbit Publishers sold 9,000 annual subscriptions at $100 each on September 1. How much unearned revenue will be recognized for the year ending December 31?

Gabbit Publishers sold 9,000 annual subscriptions at $100 each on September 1. How much unearned revenue will be recognized for the year ending December 31? (Do not round intermediary calculations. Round the final answer to the nearest whole dollar.)

The answer is $600,000. I want to know how to calculate.

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