During its 2021 fiscal year, Jacobsen Corporation reported before-tax income of $633,000. This amount does not include the following two items, both of which are considered to be material in amount: Unusual gain $ 213,000 Loss on discontinued operations ( 313,000 ) The company's income tax rate is 25%. Jacobsen Corporation prepares its financial statements applying U. S. GAAP. In its 2021 income statement, Jacobsen would report income from continuing operations of:

On april 1, santa fe, inc. paid griffith publishing company $2,448 for 36-month subscriptions to several different magazines. santa fe debited the prepayment to a prepaid subscriptions account, and the subscriptions started immediately. what amount should appear in the prepaid subscription account for santa fe, inc. after adjustments on december 31 of the first year assuming the company is using a calendar-year reporting period and no previous adjustment has been made?