Sheridan Inc. sells prepaid phone cards to customers. Sheridan then pays the telecommunications company, TeleExpress, for the actual use of its telephone lines related to the prepaid phone cards. Assume that Sheridan sells $4,900 of prepaid cards in January 2023 . It then pays TeleExpress based on usage, which turns out to be 50% in February, 30% in March, and 20% in April. The total payment by Sheridan for TeleExpress lines over the three months is $2,400. Indicate how much income Sheridan should recognize in January, February, March, and April under IFRS. (Do not leave any answer field blank. Enter 0 for amounts.)