On 10 March 2017, Hujan Berhad sells good that cost RM150,000 to Bayu Berhad for RM205,000. The sales prices include an installation fee that has a standalone price of RM20,000. The standalone selling price of the goods is RM185,000. The installation is considered a separate performance obligation and is expected to take 6 months to complete.

Explain clearly how revenue should be recognized by Hujan Berhad in accordance with MFRS15 Revenue from contract with customers and prepare the necessary journal entries (if any) to record the sale on 10 March 2017