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Which of the following does NOT, in and of itself, indicate the transfer of control over goods and services that comprise the performance obligation on

Which of the following does NOT, in and of itself, indicate the transfer of control over goods and services that comprise the performance obligation on the part of the seller?
The customer has paid the firm.
The customer has a legal obligation to pay the seller.
The customer is subject to the risks and rewards of ownership.
The customer has gained legal title to the goods.
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