8 Which of the following items has correctly been included in Hatton's revenue for the year to 31 December 20X1? A $2 million in relatoin to a fee negotiated for an advertising contract for Rees, one of Hatton's clients. Hatton acted as an agent during the deal and is entitled to 10% commissions. B $500,000 relating to a sale of specialized equipment on 31 Decmber 20X1. The full sales value was $700,000 but $200,000 relates to servicing that Hatton will provide over the next 2 years. So Hatton has not included that in revenue this year. C $800,000 relating to a sale of some surplus land owned by Hatton D $1 million in relation to a sale to a new customer on 31 December 20X1. The 1 million is payable on 31 December 20X3 Interest rates are 10%. 11hich of the follo