Wysta signed up and paid $1,200 for a 6 month cooking course on July 1st with Ayers Collowhee Gourmet. As of November 1 st Ayers' accounting records would indicate: O $800 of revenin, 5400 of deferred revenue O 5400 of revenue, 5800 of deferred revenue 51.200 of revenue $1,200 of cash 5400 of revence 5800 of accounts receivable