McElroy Inc. develops an electronic promotion of a customer's new product line. Payment for the services are equal to $6,000 plus 2% of the customer's sales over the one-month promotion period. McElroy Inc. estimates that there is a 30% chance of sales totaling $100,000, a 50% chance of sales totaling $150,000, and a 20% chance of sales totaling $200,000. In determining the transaction price for the contract, what is the amount of fixed and variable consideration if McElroy uses the expected value method? OFixed: 6,000 Variable: 3,000 Fixed: 6,000 Variable: 2,900 Fixed: 0 Variable 9,000 Fixed: 0 Variable 8,900 Assume no other redemptions or granting of reward points have been made. In October, customers redeem 24,000 reward program points to purchase $2,400 of products. Ignore the cost of sales entry. The entry that Best Buy records related to the redemption of reward points has what effect on the accounting equation: O Increase Liabilities Increase Stockholders' Equity O Increase Assets Decrease Stockholders' Equity O Decrease Assets