Aria Perfume, Incorporated, sold $2,870$ boxes of white musk soap during January of $2024$ at the price of $$80$ 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?