Listed below are four different situations involving revenue and/or expenses for a given business. Each statement is followed by two choices as to the accounting period (or date) when the business might recognize this revenue or expense. INSTRUCTIONS: Select the appropriate accounting alternative by applying the realization and matching principle, and EXPLAIN YOUR REASONING a. Agritourism Ticket Sales: Because of the recent pandemic, agritourism farms are now selling reserved admission tickets well before the scheduled date of the farm visit. i. Option 1: Date when ticket is sold; ii. Option 2: Date when persons visit farm b. Tractor Sales: In order to increase sales, Tractor Supply in Morgantown WV is offering a promotion for its tractors featuring "No payments until January 2022." i. Date when tractor is sold; Date that payment is received from customer) c. Farmer Training Registration Fee: The WVU Farmer Training Center is offering a 6-week course beginning February 01, 2022. Registration is opened from October 01-10,2021. i. Period farmer registers for the course Period Farmer attends/completes the training course d. Purchased a one-day Event Insurance Policy for a farm-to-table dinner to be held on January 8th, 2022. i. Date Insurance Policy is purchased ii. Date Event is held