QUESTION 4) (20 pts) On December 31, 2020, Company A sold 100 t-shirts to Company B for 1,000 KWD. Company A delivered half of products in the same day and promised to deliver the rest in the next week. Total cost of t-shirts is 600 KWD. Company B paid half of the amount for 100 t-shirts in the same day, promised to pay the rest in the coming week when the delivery of the remaining t-shirts will be done. Company A and B trust each other. Comment on the transaction using the below format for your answers: a) Tell whether revenue is earned or not for the two factors: (10 pts, 5 pts each) Is Revenue earned for Company A? Yes or No. Why? Is Revenue realized or realizable for Company A? Yes or No. Why? b) Is there any effect on the 2000-year end Income Statement of Company A? Yes or No. How much is the effect? (If there is no effect tell KWD zero) (5 pts) c) Is there any effect on the 2000-year end Statement of Cash Flows of Company A? Yes or No. How much is the effect? (If there is no effect tell KWD zero) (5 pts)