please help me with questions 39 and 40

Colombo Colfee sells gift cards that can be used at its 55 branches. During 2023, customers purchased $25,000 of gift cards, of which $3,000 were redeemed during 2024. It is estimated that a balance of $1,500 of cards sold in 2023 remains unused as of the end of 2024, and Colombo determines that this amount will never be redeemed, based on historical experience. During 2024, Colombo further sold $32,000 of gift cards, of which $26,000 were redeemed and $6,000 remain unused but may be used by customer in 2025 Required: How much gift card revenue should Colambo recognize in 2024? Bria Furniture sells bed frames and mattresses. One of its products is a premium therapeutic bed set produced by Omnisleep, which comes with a mattess and a bed frame. Bria offers a package consisting of the mattress, the frame, and on-site installation by its staff, All of these components can be sold separately, as often done by other vendors, 50 Bria concludes that these are separate performance obligations. Bria sells the OmniSleep package for $4,100. The mattres5 and the frame are sold separately for $2,550 and $1,400, respectively. Other vendors in the same area typically charge $300 for on-site installation. Bria does not sell on-site installation separately. On average, the prices charged by Bris are 10% higher than those of its competitors, Bria estimates that it incurs about $150 of compensation and other costs to provide the installation service. The profit margin over cost is estimated to be approximately 30+6. Required: (a) Estimate the stand-alone selling price of the installation service using the adjusted market assessment opproach. (b) Estimate the stand-alone selling price of the installation service using the expected cost plus margin approach. (c) Estimate the stand-alone selling price of the installation service using the residual approach