For each of the following independent items, indicate when revenue should be recognized. a. Interest on loans made by a financial institution, receivable in annual payments. b. Interest on loans made by a financial institution, receivable in three years when the customer, who has an excellent credit rating, will make payment. c. Recognition of revenue from the cash sale of airline tickets, when the travel purchased will occur in the next fiscal period. d. Transportation of freight by a trucking company for a customer, the customer is expected to make payment in accordance with the terms of the invoice in 60 days