BE18.3 (L01, 2) Hillside Company enters into a contract with Sanchez Inc. to provide a software license and 3 years of customer support. The customer- support services require specialized knowledge that only Hillside Company's employees can provide. How many performance obligations are in the contract? BE18.4 (L02) Destin Company signs a contract to manufacture a new 3D printer for $80,000. The contract includes installation which costs $4,000 and a maintenance agreement over the life of the printer at a cost of $10,000. The printer cannot be operated without the installation. Destin Company as well as other companies could provide the installation and maintenance agreement. What are Destin Company's performance obligations in this contract? BE18.5 (LO 2) Ismail Construction enters into a contract to design and build a hospital. Ismail is responsible for the overall management of the project and identifies various goods and services to be provided, including engineering, site clearance, foundation, procurement, construction of the structure, piping and wiring, installation of equipment, and finishing. Does Ismail have a single performance obligation to the customer in this revenue arrangement? Explain