a not-for-profit organization published a monthly magazine that had 15,000 subscribers on january 1, 2013. the number of subscribers increased steadily throughout the year and on december 31, 2013, there were 16,200 subscribers. the annual magazine subscription cost was $10 on january 1, 2013 and was increased to $12 for new members on april 1, 2013. subscriptions are paid in full at the beginning of the member term. an auditor should expect that the revenue from subscriptions for the year ended december 31, 2013, would be approximately:
