Alphabet Inc. $($aka Google$)$ reported the following disclosure in a recent Form $10-$K$.$

Required

a$.$ Does Google report the following transactions at gross or net $($revenue$)?$

Sales revenue: App sales

Net ${?}^{}$

Sales revenue: In$-$app customer purchases through Google Play store

Net hat$(AA)$

Advertising revenue: ads placed on Google Network Members' properties

b$.$ What accounting guidance did Google use to determine whether to record revenue at net or at gross?

Guidance for consignment relationships

Gross amount billed to end users: :

Revenue recognized on Google's financial statements: $$3,000,000$