Option contract designated as a cash flow hedge of a forecasted foreign$-$currency$-$denominated sales transaction, strengthening $US

On January $5,2022,$ our company receives a nonbinding purchase order for sale of merchandise to a customer in Slovakia, with delivery of the merchandise scheduled for June $30,2022.$ The customer preliminarily agreed to pay $600,000$ for the merchandise, and payment is due from the customer upon delivery. On January $5,2022,$ our company also purchases an option that gives our company the right to sell $($i$.$e$.,$ put$)600,000$ on any date until June $30,2022($i$.$e$.,$ it is an $$American$-$style$$ option$)$ for $$1\mathrm{.}30$:$1($i$.$e$.,$ the spot rate on January $5,2022).$ On January $5,2022,$ the fair value of the option $($i$.$e$.,$ the option premium$)$ is $$18,000.$ In addition, our company elected to immediately include in the determination of net income all of the change in option value attributable to factors excluded from the assessment of hedge effectiveness $($ i$.$e$.,$ the non$-$intrinsic$-$value components, like time value$).$ The relevant exchange rates and related balances for the period from January $5,2022,$ to June $30,2022,$ are as follows:

a Derived from an option pricing model such as the Black$-$Scholes model

$\backslash ($ b$(600,000\backslash$times $\backslash$$ $1\mathrm{.}30$: $1)-(600,000\backslash$timesCF Hedge: Entries assuming all of excluded option value change runs through income

b$.$ What amount of sales was recognized in the quarter ending March $31,2022?$ What amount of sales was recognized in the quart

ANSWER b$.$ only and show calculations.