3. When requirements of the Revenue Recognition Principle have been met but an accurate estimate of the related expenses cannot be obtained GAAP requires that one: a. record the revenue. b. record the revenue and provide footnote disclosure indicating that the related expenses have not been recorded. c. record the revenue and provide proforma disclosures which reflect the range of possible expense amounts. d. record the revenue as part of other comprehensive income in stockholder's equity. e. none of the above