Port Automotive Supply enters into a contract to supply Carla Vista Electrocar Company with 280 automotive tires at a price of $45 per tire on August 4, 2021. The tires were delivered to Carla Vista on September 18, 2021, FOB destination, and terms are 130. No returns are expected and Carla Vista does not offer a warranty on the tires because one is provided by the manufacturer. The cost of the tires to Port is $21 per tire. Port is unable to determine the collectibility of the amount from Cada Vista because it is a new company, but Carla Vista pays the amount intull on November 4, 2022 Using the revenue recognition criteria for the earnings approach, answer the following questions: Does Port have any control over the goods or continuing involvement once the tires are delivered List of Accounts