Prepaid subscriptions sold in Dec 2014, 25000 subscriptions @ $85. Subscribers will receive monthly issues begin in Jan 2015. Business has taxable income of $840,000 for 1st calendar quarter of 2015, federal taxes are 40%. Quarterly tax payment will be made on April 12, 2015. What is the amount of the advances on subscriptions that would be listed on the current liabilities section of the balance sheet for Mar 31, 2015?