The following transactions are July 2011 activities of Ben's Extreme Bowling Center owned by Ben Baxter, who owns and operates several bowling centers. If revenue is to be recognized in July, indicate the amount. If revenue is not to be recognized in July, explain why.
Activity Amount or Explanation
a. Collected $12,000 from customers for games played in July. -------------
b. Billed a customer for $250 for a party held at the center on -------------
the last day of July. The bill is to be paid in August.
c. Received $1,000 in July from customers who purchased -------------
bowling equipment on account in June.
d. Received from the men's and women's bowling leagues advance
payments totaling $1,500 for the fall season that starts in September. -------------