On March 1, 2021, Gold Examiner recelves $147,000 from a local bank and promises to dellver 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-party 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 $1,440 per unit, and Gold Examiner estimates the stand-alone price of the replacement insurance service to be $60 per unit. Brink's picked up the gold bars from Gold Examiner on March 30 , and delivery to the bank occurred on Aprili. 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 April1. Complete this question by entering your answers in the tabs below. Prepare the joumal 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 transactionfevent, select "No journal entry required" in the first account field.)