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. What is 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.