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Oriole Construction enters into a contract with a customer to build a warehouse for $980000 on March 30, 2021 with a performance bonus of $40000 if the building is completed by July 31, 2021. The bonus is reduced by $8000 each week that completion is delayed, Oriole commonly includes these completion bonuses in its contracts and, based on prior experience, estimates the following completion outcomes: Completed by Probability July 31, 2021 70% August 7, 2021 20% August 14, 2021 5% August 21, 2021 5% The transaction price for this transactioris $980000 $722400 $1016400 $714400 Meyer & Smith is a full-service technology company. They provide equipment installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Cullumber Corporation purchased computer equipment, installation and training for a total cost of $143565 on March 15, 2021. Estimated standalone fair values of the equipment installation and training are $99000, $44400 and $25500 respectively. The Journal entry to record the transaction on March 15, 2021 will include a credit to Sales Revenue for $143565. credit to Service Revenue of $44400. debit to Unearned Service Revenue of $25500. credit to Unearned Service Revenue of $21675. On July 22, Matthew sold $24900 of inventory items on credit with the terms 2/15, net 30. Payment on $16300 sales was received on August 1 and the remaining payment was received on August 12. Assuming Matthew uses the gross method of accounting for sales discounts, which one of the following entries was made on August 1 to record the cash received? Cash 15974 Sales Discount 326 Accounts Receivable 16300 Accounts Receivable 326 Sales Discount Forfeited 326 Cash 16300 Accounts Receivable 16300 Cash 15974 Accounts Receivable 15974 Sheffield Corp. sold $134000 of goods and accepted the customer's $134000 9%, 1-year note in exchange. Assuming 9% approximates the market rate of return, how much interest would be recorded for the year ending December 31 if the sale was made on June 302 $12060 $6030 $3015. $0