wwwwwwwww Q2 Pattison, a company which sells agricultural equipment, has prepared its draft financial statements for the year ended 31 December 2021. It has included the following transactions in revenue at the stated amounts below. Which of these has been correctly included in revenue according to IFRS 15 Revenue from Contracts with Customers? A B Sales proceeds of 18,500 for sales staff motor vehicles which were no longer required by Pattison. Sales of 400,000 on 30 September 2021. The amount invoiced to and received from the customer was 450,000, which includes 50,000 for ongoing servicing work to be done by Pattison over the next two years. Sales of 150,000 on 1 October 2021 to an established customer which (with the agreement of Pattison) will be paid in full on 30 September 2022. Pattison has a cost of capital of 12%. wwwwwwww D Agency sales of 500,000 on which Pattison is entitled to a commission.