Dont need req 1 just req 2, i know the jounral entries just not the numbers

A New York City daily newspaper called "Manhattan Today" charges an annual subscription fee of $324. Customers prepay their subscriptions and receive 300 issues over the year. To attract more subscribers, the company offered new subscribers the ability to pay $310 for an annual subscription that also would include a coupon to receive a 40% discount on a one-hour ride through Central Park in a horse-drawn carriage. The list price of a carriage ride is $300 per hour. The company estimates that approximately 30% of the coupons will be redeemed Requirec 1. How much revenue should Manhattan Today recognize upon receipt of the $310 subscription price? 2. How many performance obligations exist in this contract? 3. Prepare the journal entry to recognize sale of 13 new subscriptions, clearly identifying the revenue or deferred revenue associated with each performance obligation. Complete this question by entering your answers in the tabs below Req 1 and 2 Req 3 Prepare the journal entry to recognize sale of 13 new subscriptions, clearly identifying the revenue or deferred revenue associated with each performance obligation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit Cash Deferred revenue-subscription Deferred revenue-discount coupon K Req 1 and 2 Req 3