Question $5$

At the real estate agency Systrarnas Fastighetsbyr$,$ Thelma and Louise are working on the financial statements for $2024$ in January $2025.$ The following two invoices must be handled in the financial statements for $2024$:

$1.$ Customer invoice that is sent to the customer and posted by the sisters in the real estate agency's accounts on January $7,2025.$ The invoice refers to a photo shoot that Thelma performs for the customer on December $22,2024.$ The invoice amount is SEK $18,800.$

$2.$ Customer invoice that is sent to the customer and posted by the sisters in the real estate agency's accounts on December $21,2024.$ The invoice refers to a lecture that Louise gives to the customer on January $15,2025.$ The invoice amount is SEK $26,100.$

Ignore VAT in the task.

a$)$ Explain how the two invoices will affect the result in $2024.$ In your answer, you must relate to the scenario above with concrete amounts. Use the following terms in your answer: result, income, and revenue. Motivate your answer.

c$)$ In subtask a$)$ you have two invoices that must be handled in the financial statements for $2024.$ Construct your own concrete$*$ example for Systrarnas Fastighetsbyr$$ where a customer invoice does not need to be accrued in the financial statements for $2024.$ Justify your answer with why you consider the invoice in your example does not need to be periodized.