Solve 2&3 and show all the steps please

Exercise 5-8 Performance obligations; customer option for additional goods or services [LO5-4, 5-5] On May 1, 2018, Meta Computer, Inc., enters into a contract to sell 4,500 units of Comfort Office Keyboard to one of its clients, Bionics, Inc., at a fixed price of $77.400, to be settled by a cash payment on May 1. Delivery is scheduled for June 1, 2018. As part of the contract, the seller offers a 25% discount coupon to Bionics for any purchases in the next six months. The seller will continue to offer a 5% discount on all sales during the same time period, which will be available to all customers. Based on experience, Meta Computer estimates a 50% probability that Bionics will redeem the 25% discount voucher, and that the coupon will be applied to $36,000 of purchases. The stand-alone selling price for the Comfort Office Keyboard is $19.20 per unit Required: 1. How many performance obligations are in this contract? 2.&3. Prepare the journal entry that Meta would record on May 1, 2018. Assume the same facts and circumstances as above, except that Meta gives a 5% discount option to Bionics instead of 25%. Complete this question by entering your answers in the tabs below Req 1Req 2 and 3 Prepare the journal entry that Meta would record on May 1, 2018. Assume the same facts and circumstances as above, except that Meta gives a 5% discount option to Bionics instead of 25%. (If no entry is required for a transaction event, select No journal entry required" in the first account field.)