E1A Which of the following events would be recognized and recorded in Abril Corporations accounting records on the date indicated?

Jan. 15- Abril offers to purchase a tract of land for $280,000. There is a high likelihood that the offer will be accepted.

Feb. 2- Abril receives notice that its rent will increase from $1,000 to $1,200 per month effective March 1.

Mar. 29- Abril receives its utility bill for the month of March. The bill is not due until April 9.

June 10-Abril places an order for new office equipment costing $42,000.

July 6-The office equipment Abril ordered on June 10 arrives. Payment is not due until August 1.