Betty Greyeyes is a revenue analyst at Orbital Inc. (OI), a Canadian telecommunications firm that provides satellite infrastructure and related products to customers around the world. OI has started to gather attention from international investors, and several of these potential investors have asked OI to draft its financial statements using IFRS. OI has agreed and assigned Betty the task of examining several sales agreements to determine if they should be recognized as revenue under IFRS 15 Revenue from Contracts with Customers. OI requires signed contracts for all sales agreements. OIs controller, Jason Rubin, has provided relevant information about some of OIs current sales initiatives: Appendix I: Email from Jason with a summary of customer transactions Appendix II: Excerpts from OIs standard customer contract OI has a December 31 fiscal year end. Complete the task in the Excel Task file.