3. Spectrum Inc. is entering into a revenue contract with a new customer for $36,000. Spectrum agrees to pay an up-front fee of $4,500 to the new customer in order to obtain the new contract as a way to compensate the customer for additional up-front processing costs. This payment is not associated with any distinct goods or services.

a.	Transaction price
b.	Variable consideration
	Fixed consideration

4. Lakeside Inc. enters into a revenue contract with a customer to provide services. Under the contract, Lakeside will receive an $18,000 bonus (beyond the established fees of $129,600) if the services are completed by the established date and within the required specifications. Based on Lakesides history of completing past contracts, Lakeside estimates that the most likely amount of the bonus is $18,000.

a.	Transaction price
b.	Variable consideration
	Fixed consideration

5. Atlanta Inc. enters into a revenue contract with a customer to provide services. Under the contract, Atlanta Inc. will receive 180 shares of the customers common stock ($1 par value per share). At the contracts inception, the stock is trading on an exchange at $25 per share.

a.	Transaction price
b.	Variable consideration
	Fixed consideration