Rodriguez sells subscription to several magazines for a 1-year, 2-year or 3-year period. Cash receipts from subscribers are credited to magazine subscriptions collected in advance, and this account had a balance of $2,300,000 at December 31, 2008. Outstanding subscriptions at December 31, 2008, expire as follows. During 2009-$600,000, During 2010-500,000 and During 2011-800,000