On march 1, 2021, gold examiner receives $147,000 from a local bank and promises to deliver 100 units of certified 1-oz. gold bars on a future date. the contract states that ownership passes to the bank when gold examiner delivers the products to brink’s, a third-party carrier. in addition, gold examiner has agreed to provide a replacement shipment at no additional cost if the product is lost in transit. the stand-alone price of a gold bar is $1,440 per unit, and gold examiner estimates the stand-alone price of the replacement insurance service to be $60 per unit. brink’s picked up the gold bars from gold examiner on march 30, and delivery to the bank occurred on april 1. required: 1. how many performance obligations are in this contract?