A New York daily newspaper called "Manhattan Today" charges an annual subscription fee of $135. Customers prepay their subscription and receive 260 issues over the year. To attract more subscribers, the company offered new subscribers the ability to pay $130 for an annual subscription that would also include a coupon to receive a 40% discount on a one-hour ride through Central Park in a horse-drawn carriage. The list price of the carriage ride is $125 per hour. The company estimates that approximately 30% of coupons will be redeemed.

3. Prepare the journal entry to recognize sale of 10 new subscriptions, clearly identifying the revenue or deferred revenue associated with each performance obligation.

So far I have Transaction 1 Cash $1300 (debit) Deferred Revenue-Subscription Deferred Revenue-discount coupon

which was correct, but I cannot figure out the amounts under each I tried finding it as $130 x 10 subs x 40% coupon, as well as including the 30% probability but neither amount is considered correct in the program Should there be another entry under this transcaction, or another transaction that I'm not seeing? Or is my math just wrong completely?