On July 1, 2016, Alpha Company, a world famous international monthly food publication, sold 1,000 two-year subscriptions to their highly demanded monthly magazine. Each subscription sold for $18 each. Monthly magazines are mailed at the end of each month. Use this information to determine what amount should be reported on Alpha Company’s December 31, 2016 balance sheet as a part of the Unearned Subscriptions Revenue related to the July 2016 sales.
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