Which of the following events would be recognized and recorded in the accounting records of Villa Company on the date indicated?

Jan. 15 Villa Company offers to purchase a tract of land for $140,000. There is a high likelihood that the offer will be accepted.

Feb. 2 Villa Company receives notice that its rent will increase from $500 to $600 per month effective March 1.

Mar.29 Villa Company receives its utility bill for the month of March. The bill is not due until April 9.

June10 Villa Company places an order for new office equipments costing $21,000.

July 6 The office equipment Villa Company ordered on June 10 arrives. Payment is not due unit August 1.