Problem 3 (15 points) For each of the transactions, if revenue is to be recognized in October, Year 1 , indicate the revenue account title and amount. If revenue is not to be recognized in October, explain why. (a) The Firm sells a truck with a list, or "sticker," price of $60,100 for $49,000. 2 (b) A cusomter orders and receives 40 laptops from the Firm; the customer promises to pay $51,000 within two months. (c) The Firm issues $10 million in new common stock