Stingers Inc. provides audited financial statements to its creditors and management receives a bonus partially based on revenues for the year An order for $61,500 was received from one of its regular customer on December 29, for products on hand. This order was shipped f.o.b. shipping point on January 9, 2021. The company made the following entry for 2020: Accounts Receivable 61,500 Sales Revenue 61,500 INSTRUCTIONS - DETERMINE HOW REVENUE SHOULD BE RECORDED UNDER EACH ALTERNATIVE a. Assume the company follows ASPE, provide a GAAP supported-case specific analysis. b. Assume the company follows IFRS, provide a GAAP supported-case specific analysis.