TruTech offers a promotional coupon with every Tri-Box it sells for the normal price of $240. The coupon gives the Tri-Box customer an opportunity to buy for $90 a headset that normally sells for $150 (a 40% discount). The coupon must be redeemed within one year of the Tri-Box purchase. TrueTech estimates that 80% of customers will take advantage of the coupon. How would TrueTech account for the cash sale of 100 Tri-Boxes sold under this promotion on January 1, 2018?