Could you explain why these are the answers of this question? If you use financial calculator, then tell me what value you put into. Thank you

1. Walker Consulting helped McCall Roofers put various cost saving techniques into place. The contract specifies that Walker will receive a flat fee of $70,000 and an additional $17,000 if McCall attains a target amount of cost savings. Walker estimates a 20% chance that McCall will reach the target for cost savings. Assuming that Walker uses the expected-value approach, what is the transaction price for this product? Ignore any constraints on variable consideration.

1. $73,400

2. An automotive manufacturer, A-2 Auto, provides maintenance services to Mako. In exchange, A-2 Auto received 600 shares of Mako's no-par common stock. Mako's common stock is currently trading on the open market for $29 per share. The standalone value of the maintenance provided was $20,200. What is the transaction price of this contract?

1. $17,400

3. Jones Corporation enters into a contract with Warner Video to add their programs to Jones' network. Warner will pay Jones an upfront fixed fee of $250,000 for 12 months of access, and will also pay a $130,000 bonus if Jones' users access Warner Video for at least 10,000 hours during the 12 month period. Jones estimates that it has a 60% chance of earning the $130,000 bonus. Ignore any constraints on variable consideration. Refer to Jones Corporation. Using the most-likely-amount approach, the transaction price would be ________.

1. $380,000

4. Greenwell Farm Equipment sells a tractor to Farmer for $150,000 on January 1, 2019. The tractor is delivered that day. Greenwell agrees that the Farmer may delay the payment for 2 years with no interest. The market rate of interest is 10%. How much sales revenue will Greenwell report on January 1, 2019?

1. $123,967