[the following information applies to the questions displayed below.] the riesen publishers (trp) is a publisher of magazines. its accounting policy for subscriptions follows: revenues revenues from our magazine subscription services are deferred initially and later recognized as revenue as subscription services are provided. assume trp (a) collected $460 million in 2021 for magazines that will be distributed later in 2021 and 2022, (b) provided $224 million of services on these subscriptions in 2021, and (c) provided $236 million of services on these subscriptions in 2022.