On March 1, 2021. Gold Examiner receives $142,000 from a local bank and promises to deliver 96 units of ce future date. The contract states that ownership passes to the bank when Gold Examiner delivers the product carrier. In addition, Gold Examiner has agreed to provide a replacement shipment at no additional cost if the The stand-alone price of a gold bar is $1,440 per unit, and Gold Examiner estimates the stand-alone price of insurance service to be $60 per unit. Brink's picked up the gold bars from Gold Examiner on March 30, and occurred on April 1. Required: 1. How many performance obligations are in this contract? 2. to 4. Prepare the journal entry Gold Examiner would record on March 1, March 30 and April 1. Answer is not complete. Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 to 4 Prepare the journal entry Gold Examiner would record on March 1, March 30 and April 1. (Do not round intermed calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account General Journal Credit No 1 Date March 01, 2021 Debit 142,000 Cash Deferred revenue Deferred revenue - insurance 1,363,200 568,000