Kyle paid a two-year subscription amount of \( \$ 444 \) to receive a magazine every week. After receiving 19 magazines in the second year, he cancelled his subscription. Assume that 1 year = 52 weeks. a. For how many magazines will he receive a refund? b. Calculate the pro-rated refund he should receive from the magazine company. Round to the nearest cent

Let the total number of magazines in a 2‑year subscription be \[ 104 = 2 \times 52. \] The cost per magazine is \[ \frac{444}{104}. \] In the first year, Kyle receives 52 magazines. In the second year, he receives 19 magazines before canceling. Thus, the total number of magazines he receives is \[ 52 + 19 = 71. \] a. The number of magazines for which he will receive a refund is \[ 104 - 71 = 33. \] b. The pro-rated refund is calculated by multiplying the number of magazines not received by the cost per magazine: \[ \text{Refund} = 33 \times \frac{444}{104}. \] Multiply the numerator: \[ 33 \times 444 = 14652, \] so that \[ \text{Refund} = \frac{14652}{104}. \] Simplify by dividing numerator and denominator by 4: \[ \frac{14652 \div 4}{104 \div 4} = \frac{3663}{26} \approx 140.88. \] Thus, Kyle should receive a refund of approximately \[ \$140.88. \]