On March $1,2026,$ Gold Examiner receives $$148,000$ from a local bank and promises to deliver $110$ units of certified $1-$ounce gold bars on a future date. The contract states that ownership passes to the bank when Gold Examiner delivers the products to Brink$$s$,$ a third$-$party carrier. In addition, Gold Examiner 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 $$1,444$ per unit, and Gold Examiner estimates the stand$-$alone price of the replacement insurance service to be $$76$ 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?

How does this sale impact the financial statements on March $1?$

How does this sale impact the financial statements on March $30?$

How does this sale impact the financial statements on April $1?$

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