Presented below are three revenue recognition situations. (a) Groupo sells goods to MTN for $958,000, payment due at delivery. (b) Groupo sells goods on account to Grifols for $864,000, payment due in 30 days. (c) Groupo sells goods to Magnus for $484,000, 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 $449,100. Indicate the transaction price for each of these situations and when revenue will be recognized