Continuing from above, the COVID-19 pandemic hits the US in very late February/early March. On March 30, MidMan has to shut down, and will remain closed for four months, putting into question the likelihood it will meet the $5 million target. a. What entry, if any, should MidMan record on March 30? b. How much revenue should be recognized on the $800,000 as of June 30, 2020? c. When and how should MidMan recognize revenue related to the $800,000?