Can you answer this Revenue recognition.

The following transactions are typical operating activities for Florida Flippers (FF), a scuba diving and instruction company. Indicate the amount of revenue, if any, that should be recognized in May, June, and July for each activity, using the accrual basis of accounting. Enter the exact amount of the Revenue to be recognized or "" if no revenue to be recorded. Operating Activity 1. In June, FF provided $32,000 in diving instruction to customers for cash 2. In May, customers booked and paid cash for $5,000 of trips given in June and $3,000 in July 3. In June, customers paid $3,900 cash for instruction they received in May. In July, FF received $400 for FF gift cards used in August Notes: - If your answer is negative, place the amount in parenthesis/bracket. Example: (2,550) - Do not include the dollar sign - Do not include the penny value if any. Round the numbers to the nearest whole number. - Use commas to separate numbers/amounts/balances greater than 999. Example: 1,850