b. CharterX Inc. also offers a bundled package where a customer receives the 15 -month cable subscription (and cable television receiver) along with an internet connection for an upfront fee of $90 plus $120 a month (stated to the customer as $96 per month for cable service, and an additional $24 per month for internet service). The standalone selling price of the internet connection is $48 per month. (1) How many performance obligations are established in the revenue contract? (2) Record the entry by the seller at the initiation of the contract assuming 100 new customers sign up for the bundled option. (3) Record the entry by the seller one month after initiation of the contract