A TV manufacturer sells TVs to its dealers at a list price of 10,000 per TV. If the dealer takes more than 8,000 sets during the contract period, then he/she is eligible for a discount of 5% on the list price. The contract period starts from June and ends in May of each year. At the end of year on March 31, 2012, a particular dealer has purchased 5,000 sets. Based on the past trends, it is expected that the total purchases made by dealer during the contract period up to May 2012 will be more than 8,000 sets. How revenue should be measured in this case on the balance sheet date