Only answer if you know for sure and show all steps well, please.

C2:

In November and December 2014, Pike Co., a newly organized magazine publisher, received cash of $60,000 for 1,000 three-year subscriptions at $20 per year, starting with the January 2015 issue. What amount should Pike report in its calendar year 2015 income statement for subscriptions revenue? What amount would be disclosed as Unearned Revenue in 2014 and 2015?