Splish Splash Art is a centre that offers children's music and dance lessons. Splish Splash prepares annual financial statements and has a December 31, 2023, year-end a. On September 1, Splish Spash Art collects $15,300 cash for dance lessons running from September 1, 2023 to December 31, 2023 b. On October 1, Splish Splash Art collects $8,400 cash in advance from the Music Box Inc. ($4,200 per month) to rent its performance stage for the full month of December 2023 and January 2024. c. On October 1, 2023, Splish Splash Art collects $13,100 cash for four months of music lessons for a local private school. The lessons run from October 1, 2023 to January 31, 2024