Please explain in detail..(the mathematical amount)

96. A city with a 12/31 fiscal year-end requires that restaurants buy a license, renewable yearly. Proceeds of the license fees are intended to pay the salaries of inspectors in the health department. Licenses are issued for a fiscal year from October 1 to September 30. During 2014, cash collections related to licenses were as follows Licenses issued during 2013 for the 10/1/13-9/30/14 fiscal year $ 30 Licenses issued during 2014 for the 10/1/14-9/30/15 fiscal year $180 It is anticipated that during 2015 the amount collected on licenses for the 10/1/14-9/30/15 fiscal year will be $45. In September 2013 the amount collected related to 10/1/13-9/30/14 licenses was $144. What amount should be recognized as revenue in the fund financial statements for the fiscal year ended 12/31/14? ci ch e- rar erir a) $180. b) $183. c) $210. d) $225. 95. During 2014, a state has the following cash collections related to state income taxes Payroll withholdings and estimated payments related to 2014 income 4/15/14 Balance of 2013 (net of $10 refunds) income taxes 1/15/15 payroll withholdings and estimated payments related to 2014 income 2/15/15 payroll withholdings and estimated payments related to 2014 income 3/15/15 payroll withholdings and estimated payments related to 2014 income 4/15/15 Balance of 2014 (net of $5 refunds) income taxes S360 $ 40 30 S 35 S 25 S 45 Assuming that the state defines "available" as the maximum period allowable for property taxes, what is the amount of revenue that will be recognized in the 2014 government-wide financial statements related to state income taxes? cit cha a) $400. b) $475 c) $430 d) $465. E) 495 eri 94. During 2014, a state has the following cash collections related to state income taxes Payrol witholdings and estimated payments related to 2014 income 4/15/14 Balance of 2013 (net of S10 refunds) income taxes 1/15/15 payroll withholdings and estimated payments related to 2014 incom S360 S 40 S 30 e 2/15/1S payroll witholdings and estimated payment relaed to 2014 income 3/15/1 5 payroll withholdings and estimated payments related to 2015 income 4/15/15 Balance of 2014 (net of S5 refunds) income taxes 35 S25 Assuming that the state defines "available" as the maximum period allowable for property taxes what is the amount of revenue that will be recognized in the 2014 governmental fund financial statements related to state income taxes? a) $400. b) $405. c) $430. d) $465 cit cha e-y ran erin