8.11 Where accounts are prepared in accordance with the accruals concept, cash receipts and payments may precede, coincide with or follow the period in which revenues and expenses are recognized. Give two examples of each of the following:

(a) A cash receipt that precedes the period in which revenue is recognized.

(b) A cash receipt that coincides with the period in which revenue is recognized.

(c) A cash receipt that follows the period in which revenue is recognized.

(d) A cash payment that precedes the period in which expense is recognized.

(e) A cash payment that coincides with the period in which expense is recognized.

(f) A cash payment that follows the period in which expense is recognized.