In November and December 2020, Oriole Company, a newly organized magazine publisher, received 578900 for 1,000 three year subscriptions at $28 per year, starting with the January 2021 issue. Oriole included the entire $78900 in its 2020 income tax return, What amount should Oriole report in its 2020 income statement for subscriptions revenue? $4383 $78900 OSO $26300