Gertz Rent-A-Car is in the business of providing customers with quality rental cars at low rates. The business engaged in the following transactions during March:

a J. Gertz deposited an additional \(\$ 1900\) of his personal cash into the cash account.

b It collected \(\$ 1500\) in car rental fees for March.

c It borrowed \(\$ 7000\) from the Nation Bank to be repaid in one year.

d The company completed arrangements to provide fleet service to a local company for one year starting in April, and collected \(\$ 18000\) in advance.

Required:

For each of the preceding transactions, identify which revenues, liabilities or owner's equity would be recorded as revenues by Gertz Rent-A-Car for March. List the dollar amount and explain your reasoning.