$1.$ Inventory is purchased on credit on $1$ August and is received on $14$ August. It is paid for on $12$ September.

$2.$ A customer buys a product on credit on $13$ November and takes immediate delivery, promising to pay on $1$ February of the following year.

$3.$ A customer orders a custom$-$built machine and pays when the order is placed on $20$ February. The machine is delivered on $10$ March.

$4.$ The company uses a substantial amount of electricity. The electric utility issues bimonthly bills $($i$.$e$.,$ one every two months$)$ three weeks following the two$-$month usage period.

$5.$ A sale on credit is completed on $20$ January; the product is delivered on $1$ February. Payment is received on $1$ March.

In what period will the initial transaction be recognized and the element realized cash for each of the scenario mentioned above.

April $1$

August $14$

August $14$ & November $13$

December $31$