Please prepare a statement of financial position in the ASPE method 
Support Services On September 15, 2022, AirSoft signed contracts with 20 customers for the support service packages. An additional 15 customers were signed for the support service and installation service packages combined. Of the 15 customers, 10 installations were completed prior to September 30, 2022. The bookkeeper recognized all amounts directly in revenue at year-end. None of these customers paid for these services as of year-end. A credit check was conducted on all of these customers, and there are no indications pertaining to their inability to pay within 60 days. Software Licenses On September 25, 2022, AirSoft received deposits from 10 customers for licenses they wanted to obtain of the AirSoft ERP system. The total amount received was for $300,000, which is equal to the quotes provided to these customers. AirSoft was unable to provide licenses to these customers until October 5,2022 . All of these amounts were recognized as revenue at year-end as cash had been received at year-end. Commission Program At the beginning of the fiscal year, a commission program was introduced to the Company's sales team. Salespersons of the Company would earn not only a salary, but they would also earn a commission of 5% on each new sale they bring into the Company. A total of 5 new customers were brought into the Company. Each of these customers purchased software subscription services. The total amount of sales brought by new customers is $240,000. The commissions will be paid out by November 30,2022 . As of September 30, 2022, the Company did not record the commission transaction as the bookkeeper was unsure of whether recording such transaction was warranted. Equipment repair On July 1, 2022, one of our server/equipment broke down. The cost of $11,500 in repairs is included in repairs and maintenance expenses. The repair company claims the repairs will increase the server's service capacity, increase the cycle time by 10%, and increase capacity by 5% to 10%. The programmer staff really did see a difference in the performance of the server after the repairs. The server is expected to last another five years beyond the date of repair. AirSoft uses the straight-line method for amortization purposes and pro-rates for the number of months the asset was owned in the year. Support Services On September 15, 2022, AirSoft signed contracts with 20 customers for the support service packages. An additional 15 customers were signed for the support service and installation service packages combined. Of the 15 customers, 10 installations were completed prior to September 30, 2022. The bookkeeper recognized all amounts directly in revenue at year-end. None of these customers paid for these services as of year-end. A credit check was conducted on all of these customers, and there are no indications pertaining to their inability to pay within 60 days. Software Licenses On September 25, 2022, AirSoft received deposits from 10 customers for licenses they wanted to obtain of the AirSoft ERP system. The total amount received was for $300,000, which is equal to the quotes provided to these customers. AirSoft was unable to provide licenses to these customers until October 5,2022 . All of these amounts were recognized as revenue at year-end as cash had been received at year-end. Commission Program At the beginning of the fiscal year, a commission program was introduced to the Company's sales team. Salespersons of the Company would earn not only a salary, but they would also earn a commission of 5% on each new sale they bring into the Company. A total of 5 new customers were brought into the Company. Each of these customers purchased software subscription services. The total amount of sales brought by new customers is $240,000. The commissions will be paid out by November 30,2022 . As of September 30, 2022, the Company did not record the commission transaction as the bookkeeper was unsure of whether recording such transaction was warranted. Equipment repair On July 1, 2022, one of our server/equipment broke down. The cost of $11,500 in repairs is included in repairs and maintenance expenses. The repair company claims the repairs will increase the server's service capacity, increase the cycle time by 10%, and increase capacity by 5% to 10%. The programmer staff really did see a difference in the performance of the server after the repairs. The server is expected to last another five years beyond the date of repair. AirSoft uses the straight-line method for amortization purposes and pro-rates for the number of months the asset was owned in the year
