Here Are Some Financial Records for Accounting Plus Magazine Which

Here are some financial records for Accounting Plus Magazine which started operations in October 2021. Sales for its first month were as follows: $$\begin{array} { | c | c | c | c | } \hline \text { Subscriptions sold } & \begin{array} { c } \text { Price per } \\\text { subscription }\end{array} & \begin{array} { c } \text { Subscription start } \\\text { date }\end{array} & \begin{array} { c } \text { Subscription term } \\\text { (months) }\end{array} \\\hline 16,400 & 25 & \text { Oct } 1 & 6 \text { months } \\\hline 11,800 & 40 & \text { Oct } 1 & 12 \text { months } \\\hline\end{array}$$ What would be the deferred revenue at Oct 31, 2021? (Round to the nearest dollar) .

A) $107,667
B) $341,667
C) $774,333
D) $882,000