1 Satellite dish 1,330.00 1,276.

80
Installation 140.00 134.40 1,411.20
Maintenance 280.00 268.80
Total 1,750.00 1,680.00

2 Piano 196,000.00 183,750.00

Services 28,000.00 26,250.00
Total 224,000.00 210,000.00
* Service expires after 1 year

3 Paint 2,160.00 1,620.00

Labor 5,040.00 3,780.00
7,200.00 5,400.00

4 Package Cost Profit

Basic tour 36,000.00
Guided 9,000.00 5,000.00 4,000.00
Total 45,000.00

5 Projector 27,000.00 18,281.25

Speakers 22,500.00 15,234.38
Seats 31,500.00 21,328.13
Installation 5,400.00 3,656.25
TOTAL 86,400.00 58,500.00

6 1 No receivable yet -

2 Sales Price 12,000.00

Expenses (5,000.00)
Revenue 7,000.00

7 1 Possible
Prices Probability Total
Receive the bonus ((108K*8)+36K) 900,000.00 80% 720,000.00
Give a refund ((108K*36)-20K) 828,000.00 20% 165,600.00
Total 885,600.00
Months 8.00
Average 110,700.00

Entry for the 1st 4 months

Accounts receivable 108,000.00
Bonus Receivable 2,700.00
Revenue 110,700.00

2 Possible
Prices Probability Total
Receive the bonus ((108K*8)+36K) 900,000.00 60% 540,000.00
Give a refund ((108K*36)-20K) 828,000.00 40% 331,200.00
Total 871,200.00
Months 8.00
Average 108,900.00
 Should be bonus 3,600.00
Recorded bonus 10,800.00
Adjustement (7,200.00)

3 Revenue for the last 4 months 108,900.00

4 Recorded bonus receivable 7,200.00

Recerived Bonus 36,000.00
Additional revenue 28,800.00

8 Base fee (8 months) 240,000.00

Bonus (8 months) 30,000.00
Revenue for 8 months 270,000.00

9 Revenue 2,000,000.00

10 Indv Price Allocation Earned

TV 30,600.00 29,070.00 29,070.00
Installation 1,800.00 1,710.00 1,710.00 30,780.00
Subscription 3,600.00 3,420.00 570.00
36,000.00 34,200.00 31,350.00

11 11/1
Cash 3,200.00
Unearned revenue 3,200.00

11/30
Unearrned revenue 2,050.00
Membership revenue 2,050.00

12/1
Cash 2,000.00
Unearned revenue 2,000.00

12/31
Unearrned revenue 2,050.00
Membership revenue 2,050.00