Need to know the performance obligations

First Part of Question

Topics. Stepono Puronice OL The next day, the same student goes into the Coffee House bringing in his coffee mug and orders a large coffee and a croissant. Standalone selling prices are $5 for the coffee and $2 for the croissant. The cashier tells the student they are out of croissants. The cashier then offers the student the large coffee and a coupon for two croissants (its typical business practice) for $7. The student pays the $7 to the cashier. The cashier gives the student a coupon for two croissants. The barista pours the coffee into the coffee mug and hands it to the student. The student then takes the coffee and the coupon and heads to the dorm to study for the upcoming accounting exam. The Coffee House sells a coupon for two croissants for $3.50. To increase visits, these coupons can be redeemed any date after the date of purchase. The Coffee House has limited experience with these coupons but, so far, these coupons have always been redeemed. How many performance obligations are there in this transaction? C 3 performance obligations--the coffee, the first croissant, and the second croissant C 4 performance obligations-the coffee, the mug, the first croissant, and the second croissant C 2 performance obligations-the coffee and the coupon for two croissants C 3 performance obligations-the coffee, the mug, and the coupon for the croissants A college student goes into the Coffee House and orders a large coffee in a campus-branded, thermal coffee mug as part of a welcome-back-to-school daily special. As the student is focused on sustainability, the student plans to use this mug daily for refills rather than using paper cups. The barista pours the coffee into the mug and delivers it to the student. The cashier collects $7 from the student. Standalone selling prices are $5 for the coffee and $3 for the mug, so the student got a bargain on the combined purchase. The student takes the coffee in the new mug and enjoys it while reading The Wall Street Journal. How many performance obligations are there in this transaction