tesa orders a refigorator online form lowes on nov 2 0 and charged hte pruchase to her lowes credit card so that she received a 5 % discount the reefrigorator was bakc ordered so was not delivered and installed until dec 2 3 the charge was included on tessas dec lowes credit card statement whihch she paid in full on jan 7 . the 9 0 day warranty of the refrigerator expries on march 2 0 . lowes should recognize revenue from the sales of: dec 2 3 , dec 3 1 , march 2 0 , nov 2 0 , or jan 7