Excellent Software Products Ltd. (ESP), a public company, sold a software package to a customer for $40,000 on March 31, 2018. ESP is required to install the software (which would take only an hour), train the customers personnel on its use (which would take one month), and provide support when requested for seven months after the training period is complete. The software would normally sell for $15,000 without any training or support, and the training would be worth $4,000 if charged for separately. How and when should ESP record this revenue?