On May 1, 2021 Race Cars Inc. enters into a contract with a major U.S. racing program to design and distribute training equipment.  Under the terms of the contract,  Race Cars will deliver the training equipment on August 1, 2022.  The customer will pay $300,000 to  Race Cars, Inc. on May 15, 2021.     Interest incurred on similar financing agreements in the industry is $35,000.    What is the transaction price Which should Race Cars, Inc. recognize:   interest expense or  interest income for this transaction?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On May 1, 2021 Race Cars Inc. enters into a contract with a major U.S. racing program to design and distribute training equipment.  Under the terms of the contract,  Race Cars will deliver the training equipment on August 1, 2022.  The customer will pay $300,000 to  Race Cars, Inc. on May 15, 2021.     Interest incurred on similar financing agreements in the industry is $35,000.  

 What is the transaction price

Which should Race Cars, Inc. recognize:   interest expense or  interest income for this transaction?    
 
 
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