Brasselin sells a batch of professional ovens to a restaurant chain. In exchange, the chain pays EUR 180,000 and transfers to Brasselin a commercial vehicle with a fair value of EUR 25,000. Under the same contract, Brasselin grants the chain a credit note of EUR 5,000 that can be applied against its next invoices, without receiving any distinct good or service in exchange. Compute the transaction price.
- Consideration paid in cash
- 180,000
- Fair value of the vehicle received
- 25,000
- Credit note granted to the customer
- 5,000