3.2. On 3 December, ABC company has sold 50,000 jackets by cash for Amy Co. On 1 December, signed a one year contract with Amy Co to supply Jackets for the following prices. Price per jacket $12 $10 $6 Sales range 0-100,000 jackets 100,001-200,000 jackets 200,001 jackets Based on past experience, estimates total sales volume between ABC and Amy will be 150,000 jackets per annum. Difference price for difference sales range. A. Dr Cash: 600.000 Cr Revenue: B. Dr Cash: 600.000 Cr Revenue: 600.000 500.000 Cr Contract liability: 100.000 C. Dr Cash: 600.000 Cr Revenue: 567.000 Cr Contract liability: 33.000