Anemic Inc. manufactures and sells specialized equipment normally at P1,000,000 for the medical industry. The entity also offers this service at P300,000 separately to other clients for two years. Anemic may also provides installation and maintena ce service along with the purchased equipment. Anemic enters into a contract on June 1, 2020, with Healthy Living, a relatively new local hospital. The hospital purchases the specialized equipment with installation and maintenance services for P1,200,000. The terms of payment are: a 20% downpayment and the remaining is payable with a non-interest bearing note for 5 equal annual installments. Also included in the terms of the contract is training services for six months as the hospital needs technical knowledge for the relatively new equipment. The hospital estimated that the training will cost them P160,000. Anemic delivered the equipment on June 30, 2020, while the services offered commenced on the same date. The entity's borrowing cost is estimated at 9%. The simple py factor at 9% for 5 years is 0.650, while the ordinary annuity pv factor al 9% for 5 years is 3.890. Anemic usually earns profit al 25% above cost. How many distinct performance obligation/s is/are in the contract