Bluenote 24/7, a music subscription service specializing in jazz music, offers a subscription rate of $120 for a year (12 months) for streaming jazz services. To increase subscriptions Bluenote is offering a subscriptions for $115 through a special offer called "Blakey's subscription". Subscribers who sign up specifically for "Blakey's subscription" receive a 35% coupon off the purchase of up to $50 used towards Bluenote vinyl records, online sales only. Bluenote estimates 60% of the coupons will be redemmed. 1. How many performance oblgations are there? List each performance obligation. 2. Allocate the transaction price using a schedule. Round all figures to whole dollar or decimal amounts in Excel