Bellingham Electronics Inc. offers one model of laptop computer for 1000 and a two-year warranty for 250. The retailer, as part of a Boxing Day promotion, offers a limited-time offer for the laptop, including delivery and the two-year warranty for 1,180. The cost of the computer to Bellingham is 700. Any warranty repairs are assumed to be done ratably over time. Bellingham accounts for transactions using the customer consideration model.

In the first twelve months following the sale, Bellingham incurred 980 of costs servicing the computers under warranty.

25. Bellingham sells ten laptops to Bertram Inc. under the limited-time promotion. Upon delivery of the laptops to Bertram, Bellingham will recognize revenue of (Show Work)

a. 9,300.

b. 9,440 (Answer but how?)

c. 10,000.

d. 11,800.