number 21 and 22 please. thank you very much

21. Murphy Company prepaid $9,600 on October 1, 2018 for a one-year insurance premium Coverage begins October 1. On January 1, 2019 (after December 31 adjustments), the Prepaid Insurance account will have a debit balance of (Round any intermediate calculations to two decimal places, and your final answer to the nearest whole number.) A) $8,000 B) $10,400 C) 59,600 D) $7.200 22. Improvements, a home improvement magazine, collected $1,920,000 in subscription revenue on June 30. Each subscriber will receive an issue of the magazine in each of the next 12 months 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 caloulations to two decimal places, and your final answer to the nearest whole number.) A) $800.000 B) $1,120,000 C) $1.920,000 D) $160,000 23. Adkins Company is hired on December 15, 2018 to perform services, beginning on December 16, 2018. Under this agreement, Adkins will eam $4,500 monthly and receive payment on January 15, 2019. What amount of service revenue should be recorded for the year ending December 31, 2018? A) 0 B) $2,250 500