could you PLEASE show the solution? THANK YOU GODBLESS!

Variable Consideration Hems 56 to 58 are based on the following information: 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 fixed price of P95,000, to be settled by a cash payment on May I. 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 all 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 Office Keyboard is P19.60 per unit. 56. How many performance obligations are in this contract? a. O C. 2 b. 1 d. 3 57. The journal entry that Chrome would record on May 1, 20x6. a Cash 95,000 Deferred revenue - keyboards 93,100 Deferred revenue - discount option 1,900 b. Cash 95,000 Revenue - keyboards 93,100 Revenue - discount option 1,900 Cash 95,000 Deferred revenue - keyboards 95, 100 95,000 Revenue - keyboards 93,100 Deferred revenue - discount option 1.900 58. Assume the same facts and circumstances as above, except 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? Q. Cash 95,000 Deferred revenue - keyboards 93,100 Deferred revenue - discount option 7.900 95,000 Revenue - keyboards 93,100 Revenue - discount option 1.900 95,000 Deferred revenue - keyboards 95.100 95,000 93,100 1,900 C. d Cash b. Cash C. Cash d Cash Revenue - keyboards Deferred revenue - discount option