The following independent situations require professional judgment for determining when to recognize revenue from the transactions. Identify when revenue should be recognized in each of the situations. (a) Southwest Airlines sells you an advance-purchase airline ticket in September for your flight home in December. (b) Ultimate Electronics sells you a home theater on a no money down and full payment in three months promotional deal. (c) The Toronto Blue Jays sell season tickets online to games in the Skydome. Fans can purchase the tickets at any time, although the season doesn't officially begin until April. The major league baseball season runs from April through October. (d) RBC Financial Group loans money on August 1. The loan and the interest are repayable in full in November. (e) In August, a customer orders a sweater from the Sears website using a Sears credit card. The sweater arrives in September. Sears sends a bill in October and receives payment in October