Alyssa signed up and paid 51,200 for a 6-month cooking course on July 1st with Ayers Collowhee Gourmet. As of November 1 st Ayers' accounting records would indicate: $800 of revenue, 5400 of deferred revenue $400 of revenue, $800 of deferred revenue O $1,200 of revenue, 51,200 of cash 5400 of revenue, $800 of accounts receivable