For each of the transactions, if revenue is to be recognized in October, Year $1,$ indicate the revenue account title and amount. If revenue is not to be recognized in October, explain why.

$($a$)$ Ralph Lauren Corporation completes production of the shirts previously ordered $(1,200$ men's shirts for $$20$ each$)$ and delivers the order. Answer from Ralph Lauren's standpoint.

$($b$)$ On October $1,$ Year $1,$ a bank lends $$5,500$ to a company; the note principal and annual interest $(6\%)$ are due in one year. Answer from the bank's standpoint.

$($c$)$ A customer purchases a ticket from Northwest for $$750$ cash to travel the following January. Answer from Northwest's standpoint.