Zain Telecom contracted with a client on July 1, 2017, to

:a) A customer subscription for a period of 12 months.

b) The customer receives a device for free upon contracting.

c) The customer pays $200 per month.

And the value of Zain Telecom sells the natural device at a price of 700 dollars and the value of the subscription Without the device $140, How is revenue recognized for each service by including the five steps for recognizing the revenue?