Revenues are normally recognized by an entity when goods and services are transferred to customers in an amount it expects to be

entitled to receive. The amount recorded is the cash$-$equivalent sales price. Assume that the following events and transactions

occurred in September of the current year:

a$.$ A customer purchases a ticket from WestJet for $$435$ cash to travel the following January. Answer from WestJet's standpoint.

b$.$ General Motors issues $$26$ million in new shares.

c$.$ Hall Construction Company signs a contract with a customer for the construction of a new $$500,000$ warehouse. At the signing, Hall

receives a cheque for $$50,000$ as a deposit on the future construction. Answer from Hall's standpoint.

d$.$ On September $1$ of the current year, a bank lends $$10,000$ to a company. The loan carries a $6$ percent annual interest rate, and the

principal and interest are payable in one year. Answer from the bank's standpoint.

e$.$ A popular ski magazine company receives a total of $$1,800$ from subscribers on September $30,$ the last day of its fiscal year. The

subscriptions begin in the next fiscal year. Answer from the magazine company's standpoint.

f$.$ Lumen sells a $$100$ lamp to a customer who charges the sale on his store credit card. Answer from the standpoint of Lumen.

g$.$ A customer orders and receives $10$ personal computers from Dell Technologies Inc.; the customer promises to pay $$20,000$ within

three months. Answer from Dell's standpoint.

h$.$ Sam Shell Dodge sells a truck with a list, or sticker, price of $$24,000$ for $$21,000$ cash.

i$.$ Hudson's Bay Company orders $1,000$ men's shirts from Gildan Activewear Inc. at $$18$ each for future delivery. The terms require

payment in full within $30$ days of delivery. Answer from Gildan's standpoint.

j$.$ Gildan Activewear completes production of the shirts described in $($i$)$ and delivers the order. Answer from Gildan's standpoint.

$k.$ Gildan receives payment from Hudson's Bay Company for the order described in $($i$).$ Answer from Gildan's standpoint.

Required:

For each of the September transactions, indicate the account title and amount of revenue. $($Select "None" from dropdown under

Account Title.$)$