Part IV: Part I" should be completed before beginning Part l'v'. Background: Day four: the same student goes into the Coffee House and orders two croissants. The cashier takes the order and asks for a $4 payment. The student hands the cashier the coupon. The cashier reviews the coupon and determines it is valid and accepts it as payment. The cashier gives the student the two croissants. The student then heads off to share the croissants with a friend from the Accounting Club. Requirements: Complete the revenue recognition for the contract established in Part Ill by addressing only step five for the redemption of the coupon: Describe how the revenue model applies to this transaction. Draw a conclusion as to whether the requirements for this step were complied with. As a nal conclusion, determine the amount of revenue that should be recognized with detailed calculations and provide the journal entry to record the transaction