Ski Powder Resort ends its fiscal year on April 30. The business adjusts its accounts monthly, but closes them only at year-end (April 30). The resort's busy season is from December 1 through March 31.

Adrian Pride, the resort's chief financial officer, keeps a close watch on Lift Ticket Revenue and Cash. The balances of these accounts at the end of each of the last five months are as follows.

	Lift Ticket Revenue			Cash
November 30	$	28,000		$	8,000
December 31		190,000			61,000
January 31		650,000			78,000
February 28		730,000			102,000
March 31		870,000			110,000

Mr. Pride prepares income statements and balance sheets for the resort. Assuming they are prepared for:

a. The month ended February 28.

1. Indicate what amount will be shown in the statements for Lift Ticket Revenue.

2. Indicate what amount will be shown in the statements for Cash.

b. The entire busy season to date that is, December 1 through March 31.

1. Indicate what amount will be shown in the statements for Lift Ticket Revenue.

2. Indicate what amount will be shown in the statements for Cash.

c. In terms of Lift Ticket Revenue and increases in Cash, which has been the resort's best month?