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Presented below are three revenue recognition situations. (a) (b) Groupo sells goods to MTN for $ 908,000, payment due at delivery. Groupo sells goods on account to Grifols for $ 797,000, payment due in 30 days. Groupo sells goods to Magnus for $ 499,000, payment due in two installments, the first installment payable in 18 months and the second payment due 6 months later. The present value of the future payments is $ 462,200. (c) Indicate the transaction price for each of these situations and when revenue will be recognized. (a) (b) (c) Transaction Price $ $ $ Revenue will be recognized At the point of sale At delivery Presented below are three revenue recognition situations. (a) (b) Groupo sells goods to MTN for $ 908,000, payment due at delivery. Groupo sells goods on account to Grifols for $ 797,000, payment due in 30 days. Groupo sells goods to Magnus for $ 499,000, payment due in two installments, the first installment payable in 18 months and the second payment due 6 months later. The present value of the future payments is $ 462,200. (c) Indicate the transaction price for each of these situations and when revenue will be recognized. (a) (b) (c) Transaction Price $ $ $ Revenue will be recognized At the point of sale At the time of payment Presented below are three revenue recognition situations. (a) (b) Groupo sells goods to MTN for $ 908,000, payment due at delivery. Groupo sells goods on account to Grifols for $ 797,000, payment due in 30 days. Groupo sells goods to Magnus for $ 499,000, payment due in two installments, the first installment payable in 18 months and the second payment due 6 months later. The present value of the future payments is $ 462,200. (c) Indicate the transaction price for each of these situations and when revenue will be recognized. (a) (b) (c) Transaction Price $ $ $ Revenue will be recognized