So far this year, Frank has been involved in nine client engagements in 2022 as follows: Client Contract Start Date End Date Payment Status Number Amount A $6,000 January 23 February 19 Paid in full B $5,000 February 9 April 3 Paid in full C $60,000 March 1 February 28 DE D $8,000 April 16 $6,000 May 18 April 29 June 25 F $12,000 September 12 November 19 G $10,000 October 13 Not complete Billed in monthly installments, payment received 30 days after invoice Paid in full Invoiced-payment not received Invoiced, payment not received Paid in full H 5,000 November 9 Not complete 1/2 paid at start, balance unpaid 12,000 December 3 Not complete Unpaid Required #2 - Utilizing ASPE 3400, determine when revenue should be recognized for Customer A and Customer H ONLY - support your discussion and include this in your report.