Number the following steps of the revenue recognition process (from 1–5) to place in the correct order 

a. ________ Allocate the transaction price to the separate performance obligations. 

b. ________ Identify the contract with customers. 

c. ________ Identify the separate performance obligations in the contract. 

d. ________ Recognize revenue when each performance obligation is satisfied. 

e. _________ Determine the transaction price.