Explain why this is wrong and what the correct process

Support Services On September 15, 2022, AirSoft signed contracts with 20 customers for the support service packages. An additional 15 customers were signed for the support service and installation service packages combined. Of the 15 customers, 10 installations were completed prior to September 30,2022 . The bookkeeper recognized all amounts directly in revenue at year-end. None of these customers paid for these services as of year-end. A credit check was conducted on all of these customers, and there are no indications pertaining to their inability to pay within 60 days