Blue Spruce Company sells goods that cost $$246,000$ to Ricard Company for $$336,200$ on January $2,2025.$ The sales price includes an

installation fee, which has a stand$-$alone selling price of $$32,800.$ The standalone selling price of the goods is $$303,400.$ The

installation is considered a separate performance obligation and is expected to take $6$ months to complete $($installation was completed

on June $18,2025).$