Acity with a 12/31 fiscal year-end requires that restaurants buy a license, renewable yearly. proceeds of the license fees are intended to pay the salaries of inspectors in the health department. licenses are issued for a fiscal year from october 1 to september 30. during 2016, cash collections related to licenses were as follows licenses issued during 2015 for the 10/1/15-9/30/16 fiscal year $ 30 licenses issued during 2016 for the 10/1/16-9/30/17 fiscal year $180 it is anticipated that during 2015 the amount collected on licenses for the 10/1/16-9/30/17 fiscal year will be $45. in september 2015 the amount collected related to 10/1/15-9/30/16 licenses was $144. what amount should be recognized as revenue in the fund financial statements for the fiscal year ended 12/31/16?