According to the revenue recognition principle, revenues should be recognized when or as the company performs acts promised to the customer. For many businesses, this condition is met at the point of delivery of goods or services. The following transactions occurred in September:

Required:

For each of the transactions, if revenue is to be recognized in September, indicate the amount $($Enter your answers in dollars but not in millions.$)$

$\backslash$table$[[$Activity$,$Amount$],[$a$.$ Guppie Enterprises Inc. issued $$18$ million in new common stock,$],[\backslash$table$[[$b$.$ Chrome University received $$23,030,000$ cash for $94,000$ five$-$game$-$season$],[$football tickets. None of the games have been played.$]],],[$c$.$ Chrome played the first football game referred to in $($b$).,],[\backslash$table$[[$d$.$ Mell Construction Company signed a contract with a customer for the$],[$construction of a new $$566,000$ warehouse. At the signing, Mell received a check$],[$for $$56,600$ as a deposit to be applied against amounts earned during the first$],[$phase of construction. Answer from Mell's standpoint.$]],],[\backslash$table$[[$e$.$ A popular snowboarding magazine company received a total of $$2,700$ today$],[$from subscribers. The subscriptions begin in the next fiscal year. Answer from$],[$the magazine company's standpoint.$]],],[\backslash$table$[[$f$.$ TrusTee Communications sold a $$595$ cell phone plan for service in September$],[$to a customer who charged the sale on his credit card. Answer from the$],[$standpoint of TrusTee Communications.$]],]]$