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On January 15, 2021, Bella Vista Company enters into a contract to build custom equipment for ABC Carpet Company. The contract specified a delivery date of March 1. The equipment was not delivered until March 31. The contract required full payment of $75,000 30 days after delivery. The revenue for this contract should be a. recorded on January 15, 2021. b. recorded on March 1, 2021. c. recorded on March 31, 2021. d. recorded on April 30, 2021. Meyer & Smith is a full-service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Container Corporation purchased computer equipment, installation and training for a total cost of $144,000 on March 15, 2021. Estimated standalone fair values of the equipment, installation, and training are $90,000, $60,000, and $30,000 respectively. Determine the transaction price allocated to equipment, installation and training! 1 (Ctrl) - D) Focus BE O i 0 PHILIPS