On January 1, Fashion Magazine received 16,200 from subscribers for the annual subscriptions that it recorded in Unearned Revenue The issues of the issue is sent? magazine are sent digitally to subscribers monthly. What amount of subscription revenue should the magazine recognize on January 31 when the first Multiple Choice 0. 4,050. 8,100. 16,200. 1,350.

To determine the amount of subscription revenue that Fashion Magazine should recognize on January 31, we need to calculate the revenue for one month of service.<br /><br />The total annual subscription revenue received is \$16,200. Since the magazine issues are sent monthly, the revenue should be recognized evenly over 12 months.<br /><br />Calculate the monthly subscription revenue:<br /><br />\[<br />\text{Monthly Revenue} = \frac{\$16,200}{12} = \$1,350<br />\]<br /><br />Therefore, the amount of subscription revenue that the magazine should recognize on January 31 is \$1,350.<br /><br />The correct answer is: \$1,350.