Wellness, a healthy living$$ magazine, collected $ $504$ comma $000$ in subscription revenue on May $31.$ Each subscriber will receive an issue of the magazine in each of the next $12$ months, beginning with the June issue. The company uses the accrual method of accounting. What is the balance in the Unearned Revenue account as of December$31?$

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Part $1$

A$.$$ $504$ comma $000$

$ $504$ comma $000$

B$.$$ $210$ comma $000$

$ $210$ comma $000$

C$.$$ $378$ comma $000$

$ $378$ comma $000$

D$.$$ $294$ comma $000$

$ $294$ comma $000$