3. On January 1, 2019, a customer places an order for a new customized vehicle. The contract price is $30,000. The vehicle is delivered to the dealer and customer on April 1, 2019. What amount of revenue does the dealer record on January 1, 2019 and April 1, 2019?

A. 0; $30,000

B. $10,000; $10,000

C. $30,000; $0

D. $15,000; $15,000

4. The Houston Mavericks basketball team receives $5,500 for season tickets on August 1. By December 31, $3,300 of the revenue has been earned. The adjusting entry to be made on December 31 includes a:

1. debit to Unearned Revenue of $3,300.
2. credit to Unearned Revenue of $3,300.
3. credit to Prepaid Revenue of $2,200.
4. debit to Ticket Revenue of $3,300.