Lupin Lab Company Sent a Check for $288 to Lab

Lupin Lab Company sent a check for $288 to Lab Fancy Digest magazine on May 1, 2019 toward one year subscription. If Lupin Lab's financial year ends on September 30, their financial statements will report:

A) Prepaid Subscription of $108, and Subscription Expense of $108
B) Prepaid Subscription of $144, and Subscription Expense of $72
C) Prepaid Subscription of $168, and Subscription Expense of $120
D) Prepaid Subscription of $72, and Subscription Expense of $144