Martinez Company sells goods that cost $$288,000$ to Ricard Company for $$393,600$ on January $2,2025.$ The sales price includes an

installation fee, which has a stand$-$alone selling price of $$38,400.$ The standalone selling price of the goods is $$355,200.$ 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$)$

X Your answer is incorrect.

How much revenue does Martinez record on January $2,2025?$

Revenue $,$$