Galaxy cable tv company, an accrual basis taxpayer, allows its customers to pay by the year iin advance ($350 per year), or two years in advance ($680). In june 2019, the company collected the following amounts applicable to future services:

July 2019-June 2021 services (2 year contracts): $200,000

July2019-2020 services ( one year contracts) 80,000

Total= $28,000

As a result of the above, how much should Galxay cable report as gross income:

A: in 2019?

B: in 2020?

C: in 2021?