On March 1, 2021, Gold Examiner receives $164,000 from a local bank and promises to deliver 100 units of certified 1 -oz. gold bars on a future date. The contract states that ownership passes to the bank when Gold Examiner delivers the products to Brink's, a third-part carrier. In addition, Gold Examiner has agreed to provide a replacement shipment at no additional cost if the product is lost in transit. The stand-alone price of a gold bar is $1,577 per unit, and Gold Examiner estimates the stand-alone price of the replacement insuranc service to be $83 per unit. Brink's picked up the gold bars from Gold Examiner on March 30 , and delivery to the bank 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. Complete this question by entering your answers in the tabs below. How many performance obligations are in this contract? Journal entry worksheet Record the receipt of cash by Gold Examiner. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. Prepare the journal entry Gold Examiner would record on March 1, March 30 and April 1 . (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record any necessary entry when Brink's has picked up the gold bars from Gold Examiner. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. Prepare the journal entry Gold Examiner would record on March 1, March 30 and April 1. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record any necessary entry upon delivery of the gold bars to the bank. Note: Enter debits before credits