Question 42 View Policies Current Attempt in Progress Hooting Owl Vineyards has started a 'Wine of the Month Club Customers will pay $360 to join and will then receive two bottles of the company's award-winning wines, shipped to them each month for the next year. The company sells 150 memberships in May 2020. The first shipments of wine will occur in June 2020, and will continue May 2021. A December 31, 2020, the company's statement of financial position will include $54.000 $31.500 $27,000 $22.500