Ski Powder Resort ends its fiscal year on April 30. The business adjusts its accounts monthly, but closes them only at year-end (April 30). The resort’s busy season is from December 1 through March 31.

Adrian Pride, the resort’s chief financial officer, keeps a close watch on Lift Ticket Revenue and Cash. The balances of these accounts at the end of each of the last five months are as follows:

	Lift Ticket Revenue	Cash
November 30	$ 30,000	$ 9,000
December 31	200,000	59,000
January 31	640,000	94,000
February 28	850,000	116,000
March 31	990,000	138,000

Mr. Pride prepares income statements and balance sheets for the resort. Indicate what amounts will be shown in these statements for (1) Lift Ticket Revenue and (2) Cash, assuming they are prepared for:

a). The month ended February 28.

b). The entire “busy season to date”—that is, December 1 through March 31.

c). In terms of Lift Ticket Revenue and increases in Cash, which has been the resort’s best month? (Indicate the dollar amounts.)