Entity Suppliers contracts with its customer to deliver an imaging device and 50 replacement cartridges to be used with the device. The contract price for the device is $100,000, and the cartridges, which are expected to be delivered over six months, are priced at $1,000 each. The stand-alone selling price for the device is $100,000, and the stand-alone selling price for each replacement cartridge is $1,250. The allocation of the transaction price based on the relative selling prices is as follows: Imaging device Cartridges Standalone selling price $100,000 62,500 $162,500 % of total 61.5% 38.5% 100% Allocation of the contract prices $92,250 57,750 $150,000 After Entity Suppliers has delivered the imaging device and 40 cartridges, the parties agree to modify the contract to increase the total number of cartridges. Required: For each of the following scenarios, determine if a separate contract is created by the modification and describe the accounting for revenue recognition. a. Entity Suppliers agrees to increase the number of cartridges by 50 units at a price of $1,250 each which is equal to the estimated stand-alone selling price for the cartridges. b. Entity Suppliers agrees to increase the number of cartridges by 50 units at the original contract price of $1,000 each which is significantly below the estimated stand-alone selling price for the cartridges. c. Same as (b) except Entity Suppliers determines the contract price of $1,000 is equal to the estimated stand-alone selling price for the cartridges after giving consideration to any adjustments that would be made based on the facts and circumstances.