Q2. An entity, a health club, enters into a one-year membership with a customer of low credit quality. The transaction price of the contract is $120, and $10 is due at the beginning of each month. The standalone selling price of the monthly service is $10. The entity's usual business practice for a customer of this credit quality is to require that the customer pay for each month of access in advance. Should the entity identify this as a contract under Topic 606