On $1$ May $2022,$ Sweet Ice Creams invoiced one of its new customers, Lakeland Supermarket $$60,000$ for $1,000$ boxes of ice creams delivered on the same day. In Addition, on the invoice, it was stated that Sweet Ice Creams would be delivering $$2,000-$ $$3,000$ worth of freezers to Lakeland Supermarket over the next $12$ months. Using the definition and recognition criteria of a liability, advise Lakeland Supermarket whether the $ amounts on $1$ May $2022$ should be recognised as a liability on its Statement of Financial Position.