The following transactions were carried out during the month of May 2020 by Hagen and Associates, a firm of design architects. Indicate the transactions which involve revenue to be journalized by the firm during the month of May 2020. Borrowed $60,000 from Century Bank to be repaid in three months. Completed plans for a guesthouse, pool, and spa for collected until June 25. client. The $7,000 fee for designing this project was billed to the client in May, at the delivery of the project, but will not be The firm received $300,000 cash by issuing additional shares of capital stock. Collected cash of $25,000 from an account receivable. The receivable originated in April from a client