Which of the following events would be recognized and recorded in the accounting records of Villa Corporation on the date indicated? Jan. 15 Villa Corporation offers to purchase a tract of land for $140,000. There is a high likelihood that the offer will be accepted. 

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

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

June 10 Villa Corporation places an order for new office equipment costing $21,000. 

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