On March $1,2024,$ Gold Examiner receives $$139,000$ from a local bank and promises to deliver $94$ units of certified $1-$ounce gold bars

on a future date. The contract states that ownership passes to the bank when Gold Examiner delivers the products to Brink's, a third$-$

party carrier. In addition, Gold Examiner has agreed to provide a replacement shipment at no additional cost if the product is lost in

transit. The stand$-$alone price of a gold bar is $$1,410$ per unit, and Gold Examiner estimates the stand$-$alone price of the replacement

insurance service to be $$90$ per unit. Brink's picked up the gold bars from Gold Examiner on March $30,$ and delivery to the bank

occurred on April $1.$

Required:

How many performance obligations are in this contract?

to $4.$ Prepare the journal entry Gold Examiner would record on March $1,$ March $30,$ and April $1.$

Answer is complete but not entirely correct.

Complete this question by entering your answers in the tabs below.

Req $2$ to $4$

Prepare the journal entry Gold Examiner would record on March $1,$ March $30,$ and April $1.$

Note: Do not round intermediate calculations. If no entry is required for a transaction$/$event$,$ select $"$No journal entry

required" in the first account field. Round your final answers to the nearest whole dollar amount.