Please help, I need help only with part B.

Revenues are normally recognized when the delivery of goods or services has occurred there is persuasive evidence of an arrangement for customer payment, the price is fixed or determinable, and collection is reasonably assured. The amount recorded is the cash-equivalent sales price. The following transactions occurred in September 2013. A. A popular ski magazine company receives a total of $11,980 today from subscribers. The subscriptions begin in the next fiscal year. Answer from the magazine company's standpoint. B. On September 1, 2013, a bank lends $1,200 to a company; the note principal and $144 ($1,200x12 percent) annual interest are due in one year. Answer from the bank's standpoint. C. Fuccilo Hyndai, Inc., sells a truck with a list, or "sticker" price of $20,050 for $18,050 cash D. Macy's department store orders 1,000 men's shirts for $15 each for future delivery from Phillips-Van Hausen Corp, manufacturer of Izod, Arrow, Van Hausen, and Calvin Klein shirts. The terms require payment in full withing 30 days of delivery. Answer from Phillips-Van Hausen's standpoint. E. Phillips Van Hausen Corp completes production of the shirts described in (D) and delivers the order. F. Phillips-Van Heusen receives payment from Macy's fro the events described in (D) and (E). Answer from Philips Van=Hausen's standpoint. G. A customer purchases a ticket from American Airlines for $610 cash to travel to following January. H. Ford Motors issues $20 million in new common stock. I. Penn State University receives $18,3000,000 cash for 80,000 five-game season football tickets. J. Penn State plays the first football game referred to in (I). K. Precision Builders sign a contract with a customer for the construction of a new $1,5000,000 warehouse. At the signing, Precision receives a check for $150,000 as a deposit on the future construction. L. A customer orders and receives 10 personal computers from Deli; the customer promises to pay $18,400 within 3 months. M. Sears, a retail store, sells a $100 lamp to a customer who charges the sale on his store credit card. Required: For each of the transactions, if revenue is to be recognized in September, indicate the revenue account title and amount. If revenue is not to be recognized in September, explain why.