On May 1, 20x6, Chrome Computer, Inc., enters into a contract to sell 5.000 units of keyboard to one of its clients, Website, Inc., at a xed price of P95.000, to be settled by a cash payment on May 1. Delivery is scheduled for June 1, 20x6. As part of the contract, the seller offers a 25% discount coupon to Website for any purchases in the next six months. The seller will continue to offer a 5% discount on ll sales during the same time period. which will be available to all customers. Based on experience, Chrome Computer estimates a 50% probability that Website will redeem the 25% discount voucher, and that the coupon will be applied to P20,000 of purchases. The stand-alone selling price for the Comfort O ce Keyboard is P19.60 per unit. Assume that Chrome gives a 5% discount option to Website instead of 25%. In this case, what journal entry would Chrome record on May 1, 20x6? Dr. Cash 95,000; Cr. Revenue - keyboards 93,100; Deferred revenue discount option 1,900 Dr. Cash 95,000; Cr. Deferred revenue keyboards 95,000 Dr. Cash 95,000; Cr. Deferred revenue - keyboards 93,100; Deferred revenue discount option 1,900 Dr. Cash 95,000; Cr. Revenue-keyboards 93,100; Revenue - discount option 1,900