Grouper Company sells goods that cost $276,000 to Ricard Company for $377,200 on January 2, 2025. The sales price includes an installation fee, which has a stand-alone selling price of $36,800. The standalone selling price of the goods is $340,400, The installation is considered a separate performance obligation and is expected to take 6 months to complete finstallation was completed on June 18,2025). (a) How much revenue does Grouper record on January 2, 2025? Revenue $