Please answer in detail with explanation

Q4. On October 1, 2018, Bullseye Company sold 250,000 gallons of diesel fuel to Schmidt Co. at $3 per gallon. On November 8, 2018, 150,000 gallons were delivered; on December 27, 2018. another 50,000 gallons were delivered; and on January 15, 2019, the remaining 50,000 gallons were delivered. Payment terms are 10% due on October 1, 2018, 50% due on first delivery; 20% due on the next delivery; and the remaining 20% due on final delivery.

Required:

Do the three deliveries each represent a distinct performance obligation, or is there a single performance obligation requiring three deliveries?

What amount of revenue should Bullseye recognize from this sale during 2018?

Q5. Barnard Bike Shop sells a bicycle to a customer for $600. Barnard offers to sell three tune-ups over the next three years for $150. The customer decides to purchase the tune-ups and pays a total of $750. Barnard uses the adjusted market approach.

Required: Allocate the transaction price to the performance obligations.

Bicycle sale 600

Bicycle tune-ups 150