Problem 5-242 DGA Assoclates, Inc. sells computer workstations designed for architects. In 2018, It sold 120 workstations for $360,000. For each workstation sold, DGA distributed a 40% discount coupon for any additional future purchases made In the next 12 months. Based on historical experience, DGA expects that approximately 30% of the coupons will be utlized, and the goods purchased with the coupons would normally sell for $350 Required: (a) How many performance obligations are in a contract to purchase a computer workstation? (b) Prepare a Journal entry to record revenue for the sale of 120 computer workstatlons, assuming that DGA uses the residual method to estimate the stand-alone selling price of the workstations sold without the discount coupon