For each of the following independent items, indicate when revenue should be recognized. a) Recognition of revenue from the cash sale of box seat tickets for a hockey game, where the game will occur in the next fiscal period. b) A machine is sold and delivered to a customer on account in November. The customer pays in full in December c) On December 14, the consulting firm of Wolf and Fox received $30,000 from a client. The payment was for consulting services to be provided monthly from December of the current year to August of the following year d) The September 1* sale of a new product to retailers who have the nght to return unsold products until December 30 of the current year. This is a new product and the company cannot reasonably estimate the returns. e) A customer puts a $1,200 deposit on a $2,000 audio system on November 1. The customer picks up the item on December 3 and pays the balance owing on January 4 of the next year