Which step in the Five$-$Step Model for Revenue implies that any problems a seller has in collecting amounts due from customers is accounted for separately?

Multiple Choice

Step $3"$to be entitled to receive."

Step $5$ "when $($or as$)$ each performance obligation is satisfied."

Step $1"$it can be writuen, verbal, or merely implied."

Step $2$ "transferring control of goods or services to a customer."