Example Sis—3: TruTech otters a promotional coupon with every Tri—Box it sells for the normal priceof $240. The coupon gives the Tri-Box customer an opportunity to buy for $90 a headset thatnormally sells for $150 {a 40% discount}. The coupon must be redeemed within one year of the Tri—Box purchase. TrueTech estimates that 80% of customers will take advantage of the coupon. How would TmeTech account for the cash sale of 100 Tri—Boxes sold under this promotion on January1 . 2018?