Improvements, a home improvement magazine, collected $240,000 in subscription revenue on lune 30 . Each subscriber will receive an issue of the magazine in each of the next 12 morkhs, beginning with the July issue. The company uses the accrual method of accounting. What is the amount of Subscription Revenue that has been earned by the end of December? (Round any intermediate calculations to two decimal places, and your final answer to the nearest whole number.) $140,000$240,000$120,000$100,000