BTX sells cell phones and communication services in J-land where the currency is the J$. The company traditionally sells smart phone handsets at J$200 and, separately, 12-month contracts for phone services at J$10 per month. Half-way through the year, the company starts to sell 'bundles': handset and phone services contracts as one package. The customers purchasing these bundles pay J$25 per month and receive a handset for free at the start of the contract. In terms of recognition of revenue in the current year's financial statements, what is the correct amount in respect of the bundle offers sold half way through the year? Solution A.J$320 B.J$500 C.J$300 D.J$244