Summarize the facts of the case, analyze each of the three sperate issues, ident

Summarize the facts of the case, analyze each of the three sperate issues, identify the appropriate FASB codification source for each issue, and determine the conclusion of each in three to four pages.
Included in the clearly written conclusion for each of the separate issues should be a brief summarization of your analysis/research in arriving at the conclusion reached. Please use accounting issues memo/format.