• Silver Tech provides laptop-related maintenance services to Frost . In exchange, Tech received shares of no-par common stock. Determine the transaction price in the contract for the following scenarios: (a) 110 shares of stock are traded on an active market for $59,000 . The standalone value of the maintenance services is $67,000 . (b) Frost is privately held, making it difficult to estimate the fair value of the shares given in exchange for the maintenance services. Determine the transaction price for scenario (a) Determine the transaction price for scenario (b)