Create T-accounts for the following accounts: accounts receivable, deferred revenue (combine the current and non-current deferred revenue accounts into one T-account), and net sales. Enter the opening balance (as at September 26, 2009) and closing balance (as at September 25, 2010) for the two balance sheet T-aceounts and enter the ending balance for the Net sales T-account. i. Assume that the current portion of deferred revenue is recognized in the next scal year. Prepare the scal 2010 journal entry to record Net sales for previously deferred revenue. Post the transaction to the T-accounts. ii. Assume that scal 2010 sales transactions included $44,000 of sales on account (in millions) with all other sales conducted in cash. Prepare the scal 2010 journal entry to record the 2010 sales transactions, including any portion deferred to a future period. Post the transaction to the T-accounts. iii. Prepare the journal entry to record cash collections during 2010 for sales made on account