Which of the following items has correctly been included in a manufacturer, Entity As sales revenue for the year?

	1.	None of the Above.
	2.	$2,000,000 - in relation to a sale to a new customer on 31 Dec 2021. Control passed to the customer on 31 Dec 2021. The $2,000,000 is payable on 31 Dec 2023. Interest rates are 10%.
	3.	$5,000,000 - relating to a sale of specialised equipment on 31 Dec 2021. The full sales value was $7,000,000 but $2,000,000 relates to servicing that Entity A will provide over the next 2 years, so Entity A has not included that in revenue this year.
	4.	$3,000,000 - in relation to a fee negotiated for an advertising contract for Entity B, one of Entity As clients. Entity A acted as an agent during the deal and is entitled to a 10% commission.
	5.	$16,000,000 - relating to a sale of some surplus land owned by Entity A.