21. On July 15, 2019, Ortiz & Co. signed a contract to provide EverFresh Bakery with an ingredient-weighing system for a price of $120,000. The system included finely tuned scales that fit into EverFresh's automated assembly line, Ortiz's proprietary automated system, and a one-year contract to calibrate the equipment and software on an as needed basis. (Ortiz competes with other vendors who offer ongoing software modified to allow the weighing system to function in EverFresh's services separately, it would charge $80,000 for the scales, $25,000 for the software, calibration contracts for Ortiz's systems.) If Ortiz was to provide these goods or and $45,000 for the calibration contract. Ortiz delivered and installed the equipment and software on August 1, 2019, and the calibration service commenced on that date. Assume that the scales, software and calibration service are all separate performance obligations. How much revenue will Ortiz recognize in 2019 for this contract? Green