Please help me solve #13 and #14

13. Home Cable TV Company, an accrual basis taxpayer, allows its customers to pay by the month ( $25 each month), by the year ( $280 per year), or two years in advance ($540). In December 2020 , the company collected the following amounts applicable to future services: How much of the above income must be reported as gross income in 2020, 2021, and 2022 respectively? 14. Answer \#13 again, assuming Home Cable TV Company uses the cash-method of accounting