Anyone know how to answer these two questions ? I need help ASAP with both. Thanks so much

Pita Pal sells fast-food franchises. Pita Pal receives $84,000 from a new franchisee for providing initial training, equipment, and furnishings that together have a stand-alone selling price of $84,000. Pita Pal also receives $38700 per year for use of the Pita Pal name and for ongoing consulting services (starting on the date the franchise is purchased), Rachel became a Pita Pal franchisee on March 1, 2016, and on May 1, 2016 Rachel had completed training and was open for business. How much revenue in2016 will Pita Pal recognize ng and was open for business. How much revenue im2016 will Pita Pal recognize for its arrangement with Rachel? O $84,000 O $109,800 o $122,700