On January 1, X1, Company A promised to sell 120 products to Customer B at a price of $500 each. These products Will be gradually transferred to customer B within 6 months. Company A transferred its control of each product at a certain point in time. Company A transferred control of 60 products to Customer B on March 10, X1 and June 10, X1. Customer B modified the contract on March 31, X1, requiring Company A to deliver 30 additional products (150 identical products in total) to Customer B. These additional 30 products were not previously included in the original contract and agreed to be transferred to Customer B on December 10, X1. The price of these additional 30 products in the modified contract is $475 per product. The pricing reflects the stand-alone selling price of these products at the time of the contract modification. According to paragraph 27 of IFRS15, these additional products can be compared with the original contract. The product distinction. Suppose that the two parties agree that Company A has the right to unconditionally charge the consideration for 120 products in the original contract on January 1, X1; the consideration for these additional 30 products is unconditionally charge on March 31, X1 The right. (1) Try to make relevant entries for Company A in X1 year. (3 points) (2) Assume that Company A's original contract is after the delivery of these 120 products (instead of X1 January 1, 2010) to have the right to unconditionally receive the consideration; for the additional 30 products, the consideration is to have the right to unconditionally receive the consideration after the delivery of the 30 products in full (rather than on March 31) , Make a trial for company As X1 year's relevant entries. (3 points) (3) Accepting (1), assuming that in the process of negotiating to purchase an additional 30, the two parties agree to each product price of $400 instead of $475 reflecting the market price, and try to make relevant entries for Company A for X1 years. (4 points)