State the amount of revenue that should be recognised by Bright Berhad in the year ended 31 December 2018 for each item below, justifying your answer by reference to therevenue definition, recognition and measurement criteria.

a) Bright Berhad's net credit sales for 2018 were RM400,000, 75% of which were collected in 2018. Past experience indicates that about 96% of all credit sales are eventually collected.

b) Bright Berhad received RM100,000 cash from a customer in December 2018 as payment for special purpose machinery, which is to be manufactured and shipped to the customer in February 2019.

c) Bright Berhad started renting out its excess warehouse space on 1 October 2018, on which date the company received RM12,000 cash from its tenant for 6 months' rent, in advance. Ignore GST.

d) Bright Berhad received 10,000 shares in Sun Berhad on 20 December 2018, on which date the shares were trading at RM4.50 per share, as a gift from a grateful client.

e) Bright Berhad received an item of equipment as settlement for goods sold on credit for RM3,000. On the date of sale, the equipment had a fair value of RM3,200 and a carrying amount in the customer's records of RM2,200.