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Identifying the Validity of a Contract$$s Features

Required

The following $6$ items are from separate contractual agreements. Indicate which of the following requirements of a valid contract is primarily addressed in each of the items: $(1)$ commercial substance, $(2)$ approval, $(3)$ identifiable rights and obligations, $(4)$ identifiable payment terms, and $(5)$ probable collection.

a$.$ A contract for the sale of packaging to a manufacturer over a three$-$year period allows for the price of the packaging to increase with changes in the Consumer Price Index $($to be determined at the end of each year$).$

b$.$ The amount of a seller$$s future cash inflows are expected to change by $$100$ as result of a contract.

c$.$ A customer is negotiating a contract with its supplier for specialized equipment. The specifications of the equipment have been determined as well as the price. The date and means of delivery are still under negotiation.

d$.$ A wholesaler sells electronics to a retailer in January. Due to the slow payment for a previous order, the wholesaler requested a $50\%$ deposit upfront for the purchase. The wholesaler expects the remaining $50\%$ payment to be collected.

e$.$ A customer purchases dog food at a retailer for cash of $$20$ through a self$-$service, automated checkout register. The customer did not sign a written agreement to purchase the item or verbally agree to purchase the item.

f$.$ A hospital treats an uninsured patient for emergency services. The amount billed to the patient for services was $$1,500,$ but the average collection amount from an uninsured patient is approximately $10\%$ of billed services.