Novak Company sells goods that cost $$390,000$ to Ricard Company for $$533,000$ on January $2,2025.$ The sales price includes an installation fee, which has a stand$-$alone selling price of $$52,000.$ The standalone selling price of the goods is $$481,000.$ The installation is considered a separate performance obligation and is expected to take $6$ months to complete $($installation was completed on June $18,2025).$