On $1$ April, $2020,$ the entity Arrow SA entered into an agreement with Bill Sarl to build a Head Office for Arrow SA$.$ The agreement states that the total consideration to be paid for the new head office will be $2\mathrm{.}300$ K$.$Arrow Sarl expects that its total costs for this will be $1\mathrm{.}400$ K$.$As at December $31,2020,($Yearend closing date$)$ Arrow Sarl had incurred already the following costs on the $950$ K estimated :$-$ labour costs for $455$ K$,-$ and material costs for $500$ K$.$As at September $22$d$,2020,$ Arrow SA had made a first payment of $900$ K$,$ and a second payment as at November $30$th$,2020$ for $1\mathrm{.}000$ K$.$a$)$ Please list the different criteria that should be satisfied to recognise the revenue for this contract under IFRS $15.$b$)$ Explain how Arrow Sarl should apply those criteria in order to recognise the revenue regarding this agreement.c$)$ Please show all the accounting entries that Arrow Sarl should booked for all year $2020.$