a.	On September 1, paid rent on the track facility for six months at a total cost of $7,800.
b.	On September 1, received $46,800 for season tickets for 12-month admission to the race track.
c.	On September 1, booked the race track for a private organization that will use the track one day per month for $1,900 each time, to be paid in the following month. The organization uses the track on September 30.
d.	On September 1, hired a new manager at a monthly salary of $2,400, to be paid the first Monday following the end of the month.