Assume the following scenarios. Scenario 1:

During 2015, IBM provides consulting services on its mainframe computer for $10,300 on account. The customer does not pay for those services until 2016.

Scenario 2:

On January 1, 2015, Golds Gym sells a one-year membership for $1,224 cash. Normally, this type of membership would cost $1,530, but the company is offering a 20% New Years Resolution discount.

Scenario 3:

During 2015, The Manitowoc Company provides shipbuilding services to the U.S. Navy for $345,000. The U.S. Navy will pay $115,000 at the end of each year for the next three years, beginning in 2015.

Scenario 4:

During 2015, Goodyear sells tires to customers on account for $27,300. By the end of the year, collections total $23,000. At the end of 2016, it becomes apparent that the remaining $4,300 will never be collected from customers.

For each scenario, calculate the amount of revenue to be recognized in 2015.