Johnson sells $$104,000$ of goods to Robbins and purchases $$9,500$ of advertising services from Robbins. Which complication must be taken into consideration when determining the transaction price of Johnson$$s contract with Robbins?

Johnson sells $$104,000$ of goods to Robbins and purchases $$9,500$ of advertising services from Robbins. Which complication must be taken into consideration when determining the transaction price of Johnson$$s contract with Robbins?

Reciprocal transactions

Variable consideration

Principal$-$agent relationship

Time value of money