DGA Associates, Inc. sells computer workstations designed for architects. In 2018, DGA sold 120 workstations for $360,000. The normal stand-along price for each workstation is $3,000 For each workstation sold, DGA distributed a 40% discount coupon for any additional furniture purchases made in the next 12 months. Based on historical experience, DGA expects that approximately 30% of the coupons will be utilized and the goods purchased with the coupons would normally sell for $350. a) How many performance obligations are in a contract for a customer to purchase a computer workstation? Explain the reasons for your answer. b) If DGA is required to allocate the transaction price across multiple performance obligations, show your analysis of this allocation and resulting prices for each performance obligation. c) Prepare a journal entry to record the sale of the 120 computer workstations including the 40% discount coupon