Sehat Pharmaceuticals entered into a licensing agreement with Cuba Lab for a new drug under development. Sehat will receive $6,500,000 if the new drug receives BPOM approval. Based on prior approval, Sehat determines that it is 90% likely that the drug will gain approval and 10% likely will not be approved. The transaction price of this arrangement should be a. $650,000. b. $5,850,000. c. $6,500,000. d. $0 until approval is received. Adhio Construction enters into a contract with a customer to build a factory for $900,000 on February 28, 2020 with a performance bonus of $60,000 if the building is completed by July 31, 2020. The bonus is reduced by $15,000 each week that completion is delayed. Adhio commonly includes these completion bonuses in its contracts and, based on prior experience, estimates the following completion outcomes: Completed by July 31, 2020: probability 65%; Completed by August 7, 2020: probability 20%; Completed by August 14, 2020: probability 10% ; Completed by August 21, 2020: probability 5%. The transaction price for this transaction is a. $951,750. b. $960,000. c. $900,000. d. $939,750