For a contract with a customer to qualify for recognition in the supplier's financial statements, which of the following conditions must be met? Select one: a. The contract must have commercial substance. b. The supplier must be able to identify the parties' rights regarding goods and services to be transferred. c. The supplier must be able to identify the payment terms for the goods and services to be transferred. d. All of the options. e. The contract must be approved by the parties to the contract.