In these journal entries for problem below, I am not sure if this is correct in terms of what is listed in March and what is listed in April and why. Is this the correct format? Is this the correct impact of the entries ?

E. Journal Entry

March

Dr.Cash. $18,000

Cr. Rent Revenue $9,000

April

Cr. Unearned Rent Revenue $9,000

Impact: Assets (Cash) Increase

Liabilities (Unearned Rent Revenue) Increase

Revenues & Equity Increase

F. Journal Entry

March

Dr. Cash $18,000

April

Cr. Accounts Receivable $9,000

Cr. Accounts Receivable $9,000

Impact: Assets (Cash) Increase

Assets (Accounts Receivable) Decrease

Revenues & Equity Increase

Accrual Method: Revenue is recognized when it is earned and not when cash is received

February Transcactions (Transaction C) $39,200

March Transcactions (Transactions B + D + E + F) 21,600 + 59,400 + 9,000 + 9,000 = $79,560

April Transactions (Transaction A + E + F) 800 + 9000 + 9000 = $18,800

Problem:

Revenue recognition. Neiman Marcus, a U.S. retailer, uses the accrual basis of accounting and follows U.S. GAAP. It recognizes revenue at the time it sells merchandise. Indicate the amount of revenue (if any) the firm recognizes during the months of February, March, and April in each of the following hypothetical transactions, in which Neiman Marcus does the following:

a. Collects $800 cash from a customer during March for a custom-made suit that the firm will make and deliver to the customer in April.

b. Collects $2,160 cash from customers for meals served in the firm's restaurant during March.

c. Collects $39,200 cash from customers during March for merchandise sold and delivered in February.

d. Sells merchandise to customers during March on account, for which the firm will collect $59,400 cash from customers during April.

e. Rents space in its store to a travel agency for $9,000 a month, effective March 1. Receives $18,000 cash on March 1 for two months' rent.

f. Same as part e, except that it receives the check for the March and April rent on April 1.

Thank you