Oriole Company is an experienced manufacturer of construction equipment. Oriole's products range from pieces of automated equipment to complex systems containing numerous components. Unit selling prices range from $600,000 to $4,000,000 and are quoted inclusive of installation and training. The installation process does not involve changes to the equipment's features and does not require proprietary information about the equipment in order for the installed equipment to perform to specifications. Oriole has the following arrangement with Blue Spruce Company. . . Blue Spruce purchases equipment from Oriole for $2,310,000 and chooses Oriole to do the installation. Oriole charges $2,310,000 for the equipment whether it does the installation or not. (Some companies do the installation themselves because they prefer their own employees to do the work or because of relationships with other customers.) If sold separately. the installation service is estimated to have a fair value of $23.100. The fair value of the training sessions is estimated at $56,800. Other companies could also perform these training services, but Blue Spruce chooses to use Oriole for its training so it does not have to pay extra to another company. Blue Spruce is obligated to pay Oriole the $2.310.000 upon the delivery and installation of the equipment. Oriole delivers the equipment and completes the installation on November 1, 2023. (In other words, transfer of control is complete.) Training related to the equipment starts once the installation is completed and lasts for one year. What are the performance obligations for purposes of accounting for the sale of the equipment? If there is more than one performance obligation, how should the payment of $2,310,000 be allocated to various components? (Round answers to O decimal places, e.g. 5,275.) Equipment $ Installation $ Training eTextbook and Medial List of Accounts

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LutoSave 日 Off UnitlILabAssignment_Question1 O Search (Alt-Q) Protected View Home Insert Draw Page Layout Formulas Data Review View Help PROTECTED VIEW Be careful-files from the Internet can contain viruses. Unless you need to edit, it's safer to stay in Protected View. Enable Editing fx Formula: Multiply, Subtract; Cell Referencing A D E F G H. K Formula: Multiply, Subtract; Cell Referencing Using Excel to Record Stock Entries Student Work Area PROBLEM Required: Provide input into cells shaded in yellow in this template. Select account names from the drop-down lists. Use cell references to the data area. Use mathematical formulas to calculate any amounts not given. On May 10, Jack Corporation issues common stock for cash. Shares of stock issued Par value per share 2,000 24 %24 10.00 Amount at which stock issued 18.00 Journalize the issuance of the stock. 10 11 Date Debit Credit 12 May 10 13 14 15 16 17 18 19 20 21 22 23 25 26 27 28 29 30 31 32 33 Enter Answer Ready 24

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