Answer:
There are two obligation.
We would have a revenue of $760 dollar x 100,000
and a deferred discount obligation for the difference
sales revenue 76,000,000
deferred discount 2,000,000
Explanation:
There are two obligation.
The computer and the discouint voucher.
The option to purchase and liabilities will not be considered obligation to perform as the customer can chose not to use them.
Now, we can determnate the cost for each one as follows:
Computer 780 weight (780/1740) 45%
Probook discount vouches 200 weight (200/1740) 11%
Option to puchase a Probook 760 weight (760/1740) 44%
Total stand-alone price: 1740
Now we multiply each one by the offe price to recognzie the sales revenue
780 x 45% = 350
780 x 11% = 89
780 x 44% = 350
We now multiply each one by 100,000
