4. Lakeside Inc. enters into a revenue contract with a customer to provide services. Under the contract, Lakeside will receive a $4,000 bonus (beyond the established fees of $28,800) if the services are completed by the established date and within the required specifications. Based on Lakeside's history of completing past contracts, Lakeside estimates that the most likely amount of the bonus is $4,000. a. Transaction price $ 0 x b. Variable consideration $ 0 Fixed consideration $ 0