Cullumber Company follows IFRS and sells consumer-relationship software to Marin Inc. to be used for three years. In addition to providing the software, Cullumber promises to provide consulting services over the life of the contract to maintain operability within Hedges' computer system. The total transaction price is $215,100. Based on stand-alone values, Cullumber estimates the consulting services have a value of $78,300 and the software has a value of $136,800. Upon installation of the software on July 1, 2020, Marin pays $109,800; the contract balance is due on December 31, 2020. Identify the performance obligations and the revenue in 2020, assuming the performance obligations are interdependent. Performance Obligation Revenue in 2020 eTextbook and Media Identify the revenue in 2020, assuming the performance obligations are not interdependent. Revenue in 2020 $