Presented below are three revenue recognition situations.

$($a$)$ Groupo sells goods to MTN for $$932,000,$ payment due at delivery.

$($b$)$ Groupo sells goods on account to Grifols for $$753,000,$ payment due in $30$ days.

$($c$)$ Groupo sells goods to Magnus for $$537,000,$ payment due in two installments, the first installment payable in $18$ months and the second

payment due $6$ months later. The present value of the future payments is $$499,700.$

Indicate the transaction price for each of these situations and when revenue will be recognized.

Revenue will be recognized