The Publisher of Accounting Digest Received the Following 12-Month Subscriptions

The publisher of Accounting Digest received the following 12-month subscriptions during 2021. Each subscription is $100. The company has a December 31 year end. Each subscription becomes effective in the calendar month after the company receives the subscription. What amount of revenue will the company record in 2021 for the subscriptions received between January-March? (Round your response to the nearest dollar) . $$\begin{array} { | l | l | } \hline { \text { Month } } & \text { Subscription Received } \\\hline \text { Tanuary } & 4,300 \\\hline \text { February } & 4,200 \\\hline \text { March } & 4,100 \\\hline \text { April } & 4,400 \\\hline \text { May } & 6,100 \\\hline\end{array}$$

A) $315,000
B) $779,167
C) $1,051,667
D) $1,260,000