Can you please help me with the following 2 questions. I'm not sure what the answer is

In each of the following independent cases, for which ones would all revenue associated with the transaction be recognised at 30 June 2022? 1. A contract for the sale of goods is entered into on 1 May 2022. The goods are delivered on 15 May 2022. The buyer pays for the goods on 30 May 2022. The contract contains a clause that entitles the buyer to return the goods up until 30 June 2022 if the goods do not perform according to their specification. 2. A contract for the sale of goods is entered into on 1 May 2022. The goods are delivered on 30 June 2022. The contract contains a clause that states that the buyer shall pay only for those goods that it sells to a third party for the period ended 31 August 2022. Any goods not sold to a third party by that date will be returned to the seller. 3. Retail goods are sold with normal provisions allowing the customer to return the goods if the goods do not perform satisfactorily. The goods are invoiced on 30 June 2022 and the customer pays cash for them on that date. 4. A contract for the rendering of services is entered into on 31 May 2022. The services are delivered continuously over a 1-year period commencing on 15 June 2022. The buyer pays for all the services on 30 June 2022. O a None O b. Cases 3 O c. Cases 2 and 3 O d. Cases 1 and 3 O e. Cases 1 and 4 Which of the following statements about Positive Accounting Theory (PAT) are correct? 1. PAT builds on agency theory 2. PAT assumes both principal and agents are rational 3. PAT assumes principal (agent) is rational (irrational) 4. The debt covenant hypothesis predicts managers adopt accounting policies to increase firms' borrowing capacity O a. 1), 2) and 4) O b. 1), 2) and 3) O c. None O d. 1) and 2) O e. 3) and 4)