Surf Ltd sells surf boards. Wholesale customers that purchase more than 50 surf boards per month are entitled to a discount of 7% on their purchases. On 1 January 2021, P Mart ordered 180 surf boards from Surf Ltd. The normal selling price per surf board is $75. Surf Ltd delivers 60 of the surf boards to P Mart at the beginning of each month for 3 months commencing on 1 February 2021. The buyer pays cash for the goods on 15 January 2021.

1. Date or dates of revenue recognition: ..
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