DGA Associates, Incorporated sells computer workstations designed for architects. In 2024, it sold 140 workstations for $373,000. For each workstation sold, DGA distributed a 25% discount coupon for any additional future purchases made in the next 12 months. Based on historical experience, DGA expects that approximately 20% of the coupons will be utilized, and the goods purchased with the coupons would normally sell for $415. Required: (a) How many performance obligations are in a contract to purchase a computer workstation? (b) Prepare a journal entry to record revenue for the sale of 140 computer workstations, assuming that DGA uses the residual method to estimate the stand-alone selling price of the workstations sold without the discount coupon