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) On October 1, Year 1, a bank lends $3,600 to a company at an annual interst rate of 7%. The note principle and annual interest are due in one year. Answer from the bank's standpoint. (b) The Firm issues $25 million in new common stock. (c) Previously, University of Notrh Carolina received $45,000,000 cash for nine-game season football tickets. The University plays the first football game in October. (d) A customer orders and received 10 personal computers from the Firm. The customer promises to pay $21,000 within three months. Answer from the Firm's standpoint.