5. On October 1, Harden Component Corp enters into a contract to sell 1,500 micro motherboards to a new customer, Curry Electronics, at a fixed price of $97,500 to be paid on October 15. Delivery is scheduled for November 1. As part of the contract, the seller offers a 20% discount to Curry for any purchases in the next six months. Based on experience, Harden estimates with 70% probability that Curry will redeem the discount and will be applied to $20,000 of purchases. The stand-alone selling price for the motherboards is $68.00 per unit. How many performance obligations are in this contract? Prepare the journal entries that Harden records on October 1, October 15, and November1 under this contract. Assume Curry actually purchases $30,000 of power supplies on December 17 and asks for the discount. Record the journal entry assuming the cash is collected and power supplies are delivered on December 17th. a. b. c