Revenue recognition. Assume that a firm uses the accrual basis of accounting and recognizes revenue at the time it sells goods or renders services. Indicate the amount of revenue the firm recognizes in each of the months of April, May, and June relating to the following cash receipts during May. The firm does the following:

a. Collects $6,500 from customers for merchandise sold and delivered in April.

b. Collects $28,600 from customers for merchandise sold and delivered in May.

c. Collects $2,200 from customers for merchandise the firm will deliver in June.

d. Collects $1,800 from subscribers for subscription fees to monthly magazines for the one-year period beginning April I

e. Same as part

d, except that the subscription period begins May 1.

f. Same as part

d, except that the subscription period begins June 1