please help...thank you

I guessed on the one and two but I am not sure about them

In revenue recognition, an allocation is needed if more than one performance obligation exists. This allocation is usually based on a weighted average of a. Market values b. Present values c. Book values d. Contract values In a four-column December proof of cash reconciling Bank to Book, which item would appear as an addition in columns two and four? a. December collection by bank b. December deposit in transit c. December service charge d. December outstanding check Which statement is TRUE? a. At year-end, a journal entry to increase assets by the estimate of future inventory returns should be made b. Inventory on consignment should be included in the consignee's inventory count until sold c. For assurance-type warranties, warranty expense is allocated over the life of the warranty d. For service-type warranties, warranty revenue is recorded in the year of the sale of the additional warranty