When revenues are received seasonally, cyclically, or occasionally within a financial year

a.

Such financial information should be disclosed and the total estimated revenue for the year should be recognized equally over interim periods

b.

Such information need not be disclosed in the interim financial report and revenue should be recognized in the period realized

c.

Such information should not be disclosed and the total estimated revenue for the year should be recognized equally over the interim periods

d.

Such information should be disclosed in the interim financial report but revenue should be recognized in the period realized