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Sheridan Company sells prefabricated pools that cost $85000 to customers for $134955. The sales price includes an installation fee, which is valued at $19100. The

Sheridan Company sells prefabricated pools that cost $85000 to customers for $134955. The sales price includes an installation fee, which is valued at $19100. The fair value of the pool is $130850. The installation is considered a separate performance obligation and is expected to take 3 months to complete. The transaction price allocated to the pool and the installation is

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