Flint Company sells goods that cost $354,000 to Ricard Company for $483,800 on January 2, 2025. The sales price includes an installation fee, which has a stand-alone selling price of $47,200. The standalone selling price of the goods is $436,600. The installation is considered a separate performance obligation and is expected to take 6 months to complete (installation was completed on June 18, 2025). (a) How much revenue does Flint record on January 2, 2025? Revenue