Aria Perfume, Inc., sold 2, 520 boxes of white musk soap during January of 2016 at the price of $60 per box. The company offers a full refund for any product returned within 30 days from the date of purchase Based on historical experience, Aria expects that 4% of sales will be returned. How many performance obligations are there in each sale of a box of soap? How much revenue should Aria recognize in January