For each of the following separate situations, determine how much revenue is recognized

in December $($using accrual basis accounting$).$

a$.$ On December $7,$ Oklahoma City Thunder sold a $$108$ ticket to a basketball game to

be played in March.

b$.$ Tesla sold and delivered a $$76,000$ car on December $25.$ The customer will not pay

until February.

c$.$ Deloitte signs a contract on December $1$ to provide $40$ days of advisory services

with receipt of $$28,000$ due at the end of the contract. On December $31,75\%$ of the

services have been completed.