TWO [30] Redbow Limited sells computer systems to its smaller business customers. Customers pay for computer systems in three equal arrear annual payments. A computer system includes the following: Hardware: including central processing unit, terminals, network cabling and all other sundry items necessary to get the hardware into a state ready for use. Software: Windows 10, Microsoft Office 2019, and Pastel Accounting. Staff training: For a period of two weeks from the date of installation, a dedicated training officer trains the customer's staff. Thereafter, 25 hours of free unscheduled on-site consultation time is available to customers. Software updates: Updates of software are supplied by Retailer Limited free of charge to customers for three years from the date of purchase of a computer system. Software updates include both the supply of the update software and the installation thereof. No additional training arises from updates. Legal ownership and effective control of the computer system pass to the customer upon their inspection and approval of the installation. Credit checks are conducted on all customers before the sale takes place. Redbow Limited has for many years been active in the computer industry, providing clients with hardware, software and computer training. Redbow Limited's business is therefore structured in three divisions that operate for internal management reporting purposes as profit centres. Required: Discuss how Redbow Limited should recognise revenue from the sale of computer systems