For each of the following situations determine the dollar amount of the revenue to be recognized.

A: Bill Schuster MD received $5,600 in copayments from patients as well as billing their insuranc companies for $12,662 with terms n/60.

B. a.Zach Brown CPA prepared tax returns for numerous clients amounting to $46,700. This amount consisted of cash received of $11,460, accounts billed and not yet received of $34,200 and stock that a customer offered and Zach accepted in lieu of cash for $1,040.