please do be-4 in fasb codification format

or after construction is completed? BE 5-3 Timing of revenue recognition LO5-30 Page 276 On May 1. 2018, Varga Tech Services signed a $6.000 consulting contraet with Shaffer Holdings. The contract requires Varga to provide computer technology support services whenever requested over the period from May I, 2018, to April 30, 2019, with Shaffer paying the entire $6.000 on May 1.201S How much revenue should Varga recognize in 2018? BE 5-4 Allocating the transaction price LO5-40 Sarjit Systems sold softw are to a customer for $80.000. As part of the contract. Sarjit promises to provide "free" technical support over the next six months. Sarjit sells the same software withour technical support for $70.000 and a stand-alone six-month technical support contract for $30.000. so these products would sell for $I00.000 if sold separately. Prepare Sarjit's journal entry to record the sale of the software BE 5-5 Existence of a contract LO5.5C Tulane Tires wrote a contract for a s100.000 sale to the new Garden District Tour Commpany. Tulane only anticipates a slightly greater than fifty percent chance that Garden will be able to pay the amounts that Tulane is entitled to receive under the contracr. Upon delivery of the tires. assuining no payment has yet been made by Garden, how much revenue Tulane recognize ander S GAAP O Type he