On January 1, Year 1, a furniture wholesale company agreed to sell 10 identical couches to a customer at a price of $1,000 per couch. The entity transfers control of each couch at the point in time it is delivered to the customer. By July 1, Year 1, 6 couches had been provided to the customer. On that date, the customer offered to purchase 2 additional couches of the same model at a price of $950 per couch. The company agreed to accommodate the customer's request and provided 6 additional couches to the customer on October 1, Year 1.

How much revenue, if any, should be allocated to each agreement in the December 31, Year 1, financial statements?

January 1, Year 1 agreement

July 1, Year 1 agreement