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I just want to know why the income for the 2023 income for the 24-month contract is not correct Bigham Corporation, an accrual basis calendar

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I just want to know why the income for the 2023 income for the 24-month contract is not correct

Bigham Corporation, an accrual basis calendar year taxpayer, sells its services under 12 - and 24-month contracts. The services to each customer every month. On July 1, 2022, Bigham sold the following customer contracts: Determine the income to be recognized in taxable income in 2022 and 2023

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