Kirkland Theater sells season tickets for six events at a price of $105. In pricing the tickets, the planners assigned the leadoff event a value of $20 because the program was an expensive symphony orchestra. The last five events were priced equally; 1,130 season tickets were sold for the 2022 season. Required: a. Calculate the theater's earned revenue after the first three events have been presented. Note: Do not round intermediate calculations. b. About 97% of the season ticket holders attended the first event. Subsequent events were attended by about 75% of the season ticket holders. Would the attendance data impact revenue recognition? For each of the following items, calculate the amount of revenue or expense that should be recognized on the income statement for Pelkey Company for the year ended December 31, 2022: Required: a. Cash collected from customers during the year amounted to $897,000, and accounts receivable increased by $44,000. How much were sales on account for the year ended December 31, 2022? b. Cash payments for income taxes during the year were $189,000, and income taxes payable increased by $37,200. How much was income tax expense? c. Cash paid to suppliers during the year amounted to $755,000, accounts payable decreased by $26,900, and inventories decreased by $15,700. How much was cost of goods sold? d. The net book value of buildings increased by $116,000. No buildings were sold, and a new building costing $238,000 was purchased during the year. How much was depreciation expense