P shipped software to a customer on July 1, 2026

The total contract price is $16140

The arrangement with the customer also requires P

To provide technical support over the next 5 years

To ship an expected major software upgrade on July 1, 2029

Estimates of the individual fair values of the components of the arrangement if sold separately are:

Software: $6779

Technical support: $7102

Upgrade: $6295

1. the number of performance obligations in the contract is
2. the amount of revenue that P will recognize for the software on July 1, 2026 is:
3. the total amount of revenue that P will recognize for technical support, ratably over 5 years, is:
4. the amount of revenue that P will recognize for the software upgrade on July 1, 2029 is: