The following are independent situations. 

1. You bought a printer from Best Buy’s online site and paid with your credit card on June 14, 2024. The printer was delivered on June 18. You paid the credit card balance on July 15. 

2. You bought furniture from Leon’s on December 19, 2024, during a promotion and took it home that day. The selling price of the furniture was $1,100 and payment is due January 2, 2026. 

3. On March 14, 2024, you purchased a travel pass on VIA Rail for $500 that entitles you to unlimited rail travel for the months of April, May, and June 2024. The pass is non-refundable. 

4. You decide you need a new smart phone. You can purchase an iPhone from Rogers Communications. The current promotion indicates there is no cost for the phone if you sign up for a two-year phone and data plan at $50 per month.

Required
For each of the above situations, determine: 

a. The performance obligation(s) included in the contract, 

b. The transaction price

c. When the performance obligation(s) would be satisfied, resulting in revenue recognition.