following considerations:

$(1).$ $$340,000$ fair market value of Flash's common stock on the acquisition date.

$(2).$ A contingent payment of $$38,500$ cash at the beginning of $2024$ if Slow generates enough cash flows in $2023.$ Flash estimated that the fair value of the contingent cash payment is $$14,700$ on the acquisition date.

$(3).$ A payment of sufficient shares of Flash common stock to ensure a total value of $$340,000$ of Flash's stock at the beginning of $2024.$ The estimated fair value of the contingent stock payment was $$3,600$ on the acquisition date.

Assume that Slow generated sufficient operating cash flow in $2023$ and Flash made additional cash payment at the beginning of $2024.$

Which of the following will be included in the entry when Flash records the payment of cash in satisfaction of its contingent cash obligation in the beginning of $2024?$

A debit to "Additional paid$-$in capital" by $$23,800.$

A debit to "Loss from revaluation of contingent performance obligation" by $$14,700.$

A debit to "Contingendngerformance obligation" by $$14,700.$

A debit to "Contingent performance obligation" by $$38,500.$