Planet Fitness Center offers discounted 2-year memberships to it gym $240. When Planet sells one of these memberships it should recognize sales revenue for this membership:

	a.	ll at one time when the $240 payment is received at the beginning of the membership
	b.	Over time during the 24 month period of the membership, at $10 per month
	c.	All at one time at the end of the 24 month membership
	d.	All of the above methods are allowed by GAAP