Pollo Tropical sells chopped chicken franchises. Pollo Tropical receives $551,000 from a new franchise for providing initial training, equipment, and furnishings that have a stand-alone selling price of $551,000. Pollo Tropical also received $214,000 per year for use of the Pollo Tropical name and for on-going consulting services (starting on the date of the franchise is purchased). Dagmar became a Pollo Tropical franchisee 2 months into 2012. Calculate the revenue in 2021 that Pollo Tropical will recognize for this arrangement. (Please round answer to the nearest dollar, i.e. 24,666.67 should be entered as 24667)