Kingbird Inc. sells an irrigation system that cost $182,000 to McGraw Company for $409,000 on March 2, 2017. The sales price includes an installation fee. The standalone price of the installation fee is $62,000. The standalone price of the irrigation system is $381,000. The installation is considered a separate performance obligation and is expected to take 3 months to complete.(a) Allocate Kingbird 's total selling price for the irrigation system and installation to the two performance obligations (delivery of the irrigation system and installation). (Round intermediate calculations to 6 decimal places, e. g. 1.246871 and final answers to 0 decimal places, e. g. 5,125.)(b) Kingbird delivered the irrigation system on March 14, 2017. The installation was completed on June 10, 2017. How much revenue should Kingbird recognize in the first quarter of 2017 related to its sale to McGraw? How much revenue should Kingbird recognize in the second quarter? (Round answers to 0 decimal places, e. g. 5,125.)

answervulnerability assessment;

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two years ago, when picking flowers in the mountains back of yosemite valley, i found a book. it was blotted and storm-beaten; all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however; many of the inner pages were well preserved. and although all were more or less stained and torn, whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today; its granite pages have been torn and blurred by the same storms that wasted the castaway book.

two years ago, when picking flowers in the mountains back of yosemite valley; i found a book. it was blotted and storm-beaten, all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however, many of the inner pages were well preserved. and although all were more or less stained and torn; whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today, its granite pages have been torn and blurred by the same storms that wasted the castaway book.