Today is December $15,2018,$ and thus Accounting Standards Update $2014-09,$ Revenue Recognition from Contracts with Customers, is in effect. Tasty Food Distribution Company just received an order from Great Grocery Stores, Incorporated. The order was for ten cases of peanut butter, at a price of $ $20$ per case, and ten cases of jelly, at a price of $ $30$ per case. Great Grocery Stores requested that both products be delivered ASAP. However, Great Grocery Stores also indicated that if one of the products was delayed, the other should still be delivered when available, as some consumers purchase peanut butter individually, some customers purchase jelly individually, and some customers purchase both products together. Tasty Food Distribution Company has a policy that once product is delivered to a customer, the customer does NOT have a right of return.

Prior to this order, Great Grocery Stores had purchased $ $9,800$ of merchandise from Tasty Food during the year, and Tasty Food had delivered all of these purchases. During $2018,$ Tasty Food Distribution had a promotion in which any customer who ordered

$ $10,000$ or more of merchandise during $2018$ received a $ $250$ rebate, with the rebate payment being made no more than $30$ days after the end of Tasty Foods fiscal year end. Once a customer reaches the $ $10,000$ threshold, the customer is not entitled to any additional rebates.

On December $27,2018,$ Tasty Food delivered ten cases of peanut butter, and paid Great Grocery Store a $ $250$ cash rebate in accordance with their promotion policy. Due to a grape shortage, the delivery date of the jelly was pushed back until January $13,2019.$

The fiscal year of Tasty Food Distribution ends on December $31.$ Using the information provided above, please answer the following questions.

A$.(1)$ Under Accounting Standards Update $2014-09,$ what are the $$Performance

Obligations$$ that Tasty Food Distribution must fulfill before recognizing any

revenue?