Productivity Standard 0.38 hrs (23 minutes) 8 hour shift = 480 minutes Beginning-of-shift duties 15 minutes Paid Morning break 15 minutes Unpaid lunch period 30 minutes Paid Afternoon break 15 minutes End-of-shift duties 15 minutes Time Available for guestroom cleaning 390 minutes occupancy rates 100%, 90%, 80%, 70%

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?