Answer both parts please.

Question 1 (a) Financial year-end: 31 December 2019 Invoice issued to a customer for services rendered during period September 2019 - Feb 2020 amounting to 600,000 (assume the invoice amount accrue evenly each month). The Customer has settled the full 600,000 as of close 2019. Please write-up the journal entry for the above transaction. (b) ABC plc sells small electrical items. It has a year end date of 31 December 20X7. On 28 December it accepted an order from a credit customer for 100 toasters at a price of Rs35 per toaster. On 30 December, ABC plc dispatched 60 toasters to the customer but they were not received by the customer until 1 January 20X8. ABC plc remains responsible for the goods until they are delivered to the customer. The remaining 40 toasters were dispatched on 2 January 20X8 and received by the customer on 4 January 20X8. How much revenue should ABC plc recognize in respect of the sale of toasters in the year ended 31 December 20x7