The Sports Center adopts a membership system for fees. Members are divided into three years. There are two ways to pay membership fees: (1) A one-time payment of $15,000 when joining the club (2) Pay $500 at the end of each month for three years, and pay a total of $18,000 for three years According to IFRS15, a membership contract is a series of continuous provision of single performance obligations, based on time. Based on the monthly average recognition of income from dues. Since the difference between the one-time payment and the monthly payment is $3,000, it is implied The interest rate is 12.26% (1.02% monthly), so the contract contains a major financing component. If a customer Decided to pay a lump sum of $15,000 at the time of membership, and the NTU Sports Center increase borrowing interest rate is 12% (monthly Interest 1%), the customers increased loan interest rate is 6% (monthly interest 0.5%).

Let me ask: Which of the following statements is correct about the entries of the National Taiwan University Sports Center? (P36,0.005=32.871016,P36,0.01=30.107505,P36,0.0102=30.003851) (A) Recognition of membership fee income of $500 at the end of each month (B) The interest expense of $75 is recognized at the end of the first month (C) The interest expense of $73 is recognized at the end of the second month (D) A total of $2,928 of interest expense recognized for three years