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On January 1 , Northern College received $ 1 , 2 8 0 , 0 0 0 from its students for the spring semester that

On January 1, Northern College received $1,280,000 from its students for the spring semester that it recorded in Unearned Revenue. The term spans four months beginning on January 1 and the college earns the revenue evenly over the months of the term. Assuming the college prepares adjustments on January 31, what amount of tuition revenue should the college recognize for the month of January?
Multiple Choice
$320,000.
$640,000.
$1,280,000.
$960,000.
$880,000.
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