Why is it important to set goals and share them with others

I wouldn't suggest verbally sharing your goals; it creates a sense of having to do it since you've committed publicly to your goal. But if it's to one or two people then it may give you the chance to brainstorm or help you increase your likely hood of completing that goal.  Hope this helps!! :)

$0

Explanation:

According to the revenue recognition principle, the revenue should be recorded when the service is delivered or it is recognized not when the cash is received

Therefore the amount of $79,800 would be the deferral and should be recorded from Jan 2018 when the subscription starts issued

Hence, no amount would be recognized