he following transactions are july activities of bennett’s bowling, incorporated, which operates several bowling centers, offering customers lanes for games, snack bar service, and merchandise for sale from the pro shop. bennett’s collected $14,300 from customers for games played in july. bennett’s served customers food from its snack bar; received $3,000 in cash. bennett’s received $1,900 from customers who purchased merchandise from the pro shop in june on account. the men’s and ladies’ bowling leagues gave bennett’s a deposit of $2,400 for the upcoming