a water purifier sales company sells water purifiers without product guarantees or along with product guarantees in 2022. company sold 10 packages in cash for 100,000 per package with a water purifier and a product guarantee contract. The individual sales price of the water purifier is 97,850 per unit, and the individual sales price of the product guarantee for two years is 5,150. Product guarantee income of 25,000 and 19,000 were incurred in 2022. What is the revenue to recognise in 2022? (the present value calculation is not considered.)