For each of the following, identify the primary GAAP that has been violated and explain why. 1. Delta Company prepared its first set of financial statements for the three years ended July 31, 2020. 2. Allard Consulting purchased $9,800 of supplies on September 30, 2020, and debited Office Supplies Expense. Allard's year-end is September 30. 3. On May 3, 2020, Nikos Car Wash collected $3,000 in advance from a new limousine company to begin operating June 1, 2020. Nikos credited a revenue account for the $3,000. 4. On November 20, 2020, Scooter Town rented equipment for $1,500. Scooter Town is not recording the transaction until it pays (payment is required 15 days from the rental date). A marks Page 194