Calculation of Revenue
the Records for Oriole Corp Instructions
Show the Calculation of the Amount of Revenue That

Calculation of revenue
The records for Oriole Corp. showed the following for 2020:
$\begin{array}{cccc}&\underline{\text {Jan 1 }} &\underline{ \text {Dec 31} } \\ \text { Unearned revenue............................... } &\$3,000&\$3,400\\ \text {Accrued revenue................................... } &1,400&1,100\\ \text {Cash collected during the year from revenue....... } &\$85,000&\\\end{array}$
Instructions
Show the calculation of the amount of revenue that should be reported on the 2020 statement of comprehensive income.