Aria Perfume, Incorporated, sold $2,060$ boxes of white musk soap during January of $2024$ at the price of $$180$ per box. The company offers a full refund to unsatisfied customers 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, sales returns, and net revenue should Aria recognize in January?

$\backslash$table$[[$Number of performance obligations in the contract,$],[$January revenue,$],[$January sales returns,$],[$January net revenue,$]]$