Assume the following scenarios.
Scenario 1. During 2015, Makers Consulting provides services of $100,000. The company receives an initial payment of $75,000 with the balance to be received the following year.
Scenario 2. People-R-Us typically charges $75 for a one-year subscription. On January 1, 2015, Georgette, age 72, purchases a one-year subscription to the magazine and receives a 20% senior citizen discount.
Scenario 3. During 2015, Waste Control provides services on account for $15,000. The customer pays for those services in 2016.
Scenario 4. During 2015, Tasty Foods sells grocery items to one of its customers for $125,000 on account. Cash collections on those sales are $80,000 in 2015 and $30,000 in 2016. The remaining $15,000 is written off as uncollectible in 2016.

Required:
For each scenario, calculate the amount of revenue to be recognized in 2015.