Revenues are normally recognized when the company transfers promised goods or services in the amount the company expects to be entitled to receive. Assume that the following transactions occurred in September:

a$.$ A popular ski magazine company receives a total of $$13,045$ today from subscribers. The subscriptions begin in the next fiscal year. Answer from the magazine company's standpoint.

b$.$ On September $1$ of the current year, a bank lends $$3,000$ to a company; the note principal and $$360($ $$3,00012$ percent$)$ annual interest are due in one year. Answer from the bank's standpoint.

c$.$ Fucillo Automotive Group $($offering a wide variety of car and truck brands$)$ sells a Ford F$-150$ truck with a list, or "sticker," price of $$20,550$ for $$19,050$ cash.

d$.$ Macy's department store orders $1,110$ men's shirts for $$10$ each for future delivery from PVH Corporation, manufacturer of IZOD, ARROW, Van Heusen, Calvin Klein, and Tommy Hilfiger and other brand$-$name apparel. The terms require payment in full within $30$ days of delivery. Answer from PVH Corporation's standpoint.

e$.$ PVH Corporation completes production of the shirts described in $(d)$ and delivers the order. Answer from PVH$\text{'}$s standpoint.

f$.$ PVH Corporation receives payment from Macy's for the events described in $(d)$ and $($e$).$ Answer from PVH$\text{'}$s standpoint.

g$.$ A customer purchases a ticket from American Airlines for $$720$ cash to travel the following January. Answer from American Airlines's standpoint.

h$.$ Ford Motor Company issues $$21\mathrm{.}8$ million in new common stock.

Michigan State University receives $$18,550,000$ cash for $79,000$ seven$-$game season football tickets to be played in the upcoming season.

j$.$ Michigan State plays the first football game referred to in $().$

k$.$ Precision Builders signs a contract with a customer for the construction of a new $$1,650,000$ warehouse. At the signing, Precision receives a check for $$207,000$ as a deposit on the future construction. Answer from Precision's standpoint.

I. Best Buy receives inventory of $11$ laptop computers from Dell; Best Buy promises to pay $$10,600$ within three months. Answer from Dell's standpoint.

m$.$

Amazon.com delivers a $$230$ lamp to a customer who charges the purchase on his

Amazon.com Store Card. Answer from Amazon's standpoint.

Required:

For each of the transactions, if revenue is to be recognized in September, indicate the revenue account title and amount.

Note: If revenue is not recognized choose "None".