historical trends, Koll's estimates that 35% of the credits will be redeemed. a. Determine how many performance obligations are included in a sales transaction during the sales incentive program. Two performance obligations ^ Assume all sales were cash sales. Note: Carry all decimals in calculations; round the final answer to the nearest dollar. historical trends, Koll's estimates that 35% of the credits will be redeemed. a. Determine how many performance obligations are included in a sales transaction during the sales incentive program. Two performance obligations ^ Assume all sales were cash sales. Note: Carry all decimals in calculations; round the final answer to the nearest dollar