What is the answer for scenario 2 . Please show your work .

Assume the following scenarios. Scenario 1: During 2021, The Hubbard Group provides services of $830,000 for repair of a state highway. The company receives an initial payment of $230,000 with the balance to be received the following year. Scenario 2: Rolling Stone magazine typically charges $70 for a one-year subscription. On January 1, 2021, Herman, age 72 purchases a one-year subscription to the magazine and receives a 10% senior citizen discount. Scenario 3: During 2021, Waste Management provides services on account for $23,000. The customer pays for those services in 2022. Scenario 4: During 2021, Sysco Corporation sells grocery items to one of its customers for $253,000 on account. Cash collections on those sales are $173,000 in 2021 and $53,000 in 2022. The remaining $27,000 is written off as uncollectible in 2022. Required: For each scenario, calculate the amount of revenue to be recognized in 2021. Answer is complete but not entirely correct. Scenario 1 Scenario 2 Scenario 3 Scenario 4 Revenue recognized in 2021 $ 830,000 $ 1,400 $ 23,000 $ 253,000