Presented below is information related to Ivanhoe Inc. as of December 31, 2026. The amount reported as the pension liability on Ivanhoe's balance sheet at December 31, 2026 is $0. $314000. $400000. $86000. Cullumber Company sells prefabricated pools for $141885 with a cost of $92000 to customers. The sales price includes an installati fee, which is valued at $19800. The fair value of the pool is $137850. The installation is considered a separate performance obligatio and is expected to take 3 months to complete. The transaction price allocated to the pool and the installation is $124065 and $17820 respectively. $137850 and $19800 respectively. $141885 and $19800 respectively. $116757 and $25128 respectively. Wildhorse Diners Inc. charges an initial franchise fee of $187000 broken down as follows: Upon signing the agreement, a payment of $81000 is due. Thereafter, two annual payments of $51000 are required. The credit rating of the franchisee is such that it would have to pay interest of 8% to borrow money. The franchise agreement is signed on August 1 , 2024, and the franchise commences operation on November 1, 2024. Assume that the total training fees include training services for the period leading up to the franchise opening ( $19500 value) and for 3 months following opening. Wildhorse Diners' journal entry on August 1,2024 would include a credit to Unearned Service Revenue for $15500. a debit to Sales Revenue for $71000. a credit to Unearned Service Revenue for $35000. a debit to Unearned Franchise Revenue for $81000. On August 5, 2024, Cullumber Furniture shipped 40 dining sets on consignment to Furniture Outlet, Inc. The cost of each dining set was $240. The cost of shipping the dining sets amounted to $2500 and was paid for by Cullumber Furniture. On December 30, 2024, the consignee reported the sale of 30 dining sets at $740 each. The consignee remitted payment for the amount due after deducting a 6% commission, advertising expense of $490, and installation and setup costs of $670. The amount of cash received by Cullumber furniture from the Furniture Outlet, Inc. is $19708.$20378.$22200.$20868. The summarized balance sheets of Ivanhoe Company and Concord Company as of December 31, 2025 are as follows: f Ivanhoe Company acquired a 20\% interest in Concord Company on December 31, 2025 for $275000 and during 2026, Concord had net income of $140000 and paid a cash dividend of $50000, applying the fair value method would result in a debit balance in the Equity Investments (Concord) account at the end of 2026 of $225000.$293000.$303000.$275000