Revenue recognition. Neiman Marcus uses the accrual basis of accounting and recognizes revenue at the time it sells merchandise or renders services. Indicate the amount of revenue (if any) the firm recognizes during the months of February, March, and April in each of the following transactions. The firm does the following:

a. Collects \(\$ 800\) cash from a customer during March for a custom-made suit that the firm will make and deliver to the customer in April.

b. Collects \(\$ 2,160\) cash from customers for meals served in the firm's restaurant during March.

c. Collects \(\$ 39,200\) cash from customers during March for merchandise sold and delivered in February.

d. Sells merchandise to customers during March on account, for which the firm will collect \(\$ 59,400\) cash from customers during April.

e. Rents space in its store to a travel agency for \(\$ 9,000\) a month, effective March 1. Receives \(\$ 18,000\) cash on March 1 for two months' rent.

f. Same as part e., except that it receives the check for two months' rent on April 1.