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Electronics Inc. buys and sells photocopy equipment that are used in businesses across Ontario. The company follow IFRS. Unit selling prices range from $10,000 to $100,000. Electronic Inc. sells a photocopy system to Centennial College on September 10th, 2020. The selling price for the photocopy equipment.is usually $85,500. Electronic Inc. will also install the photocopy system. The estimated fair value of installing the photocopy system is $2,700.- 1 Electronic Inc. will also provide one year of maintenance service for the photocopy system. The fair value for the maintenance for the year is $1,800.- Electronic-Inc. sold the photocopy system with installation and maintenance to Centennial College for $85,000. The photocopy system cost Electronic Inc. $45,000.1 Centennial Inc. is obligated to pay Electronic Inc. $20,000 upon delivery of the photocopy system and the balance on November 15th. O I . Electronic Inc. delivers the photocopy equipment on October 15th, 2020, and completes the installation of the photocopy equipment on November 1st, 2020. 9 On December 31st Centennial College pays for 2 months of maintenance services. The following December 31st Centennial College pays for 10 months of maintenance services...1 On November 15th. Centennial College informs Electronic Inc. that they will be not be able to pay their account that is due. The two parties enter into an agreement that the account will be converted into a non-interest bearing promissory note to be repaid in one year from now. The maturity value of the note is $67,098. Centennial College borrows fund at a rate of 6%. Electronic Inc. has various loans at 5% interest. The company's year end is December 31st. I List the Performance Obligations Fair value Percentage Revenue for Transaction/S each Jelling Price performance obligation Total