Shaw Company sells goods that cost $300,000 to Ricard Company for $410,000 on January 2, 2025. The sale includes an installation fee, which has a stand-alone selling price of $40,000. the stand-alone selling price of the goods is $370,000. The installation is considered a separate performance obligation and is expected to take 6 months to complete (installations was completed on June 18, 2025.) How much revenue does Shaw record on January 2, 2025?