Recap: The first milestone for this project was to write initial

Recap:

The first milestone for this project was to write initial thoughts regarding the case and the project.  Then write up 5-7 sentences with a reference to the case as found in the materials provided. The second milestone for this project entailed a minimum of 5 to 7 sentences, summarized the background of the case and indicated any assumptions regarding the case. Defined the problem statement and research question(s). 

Instructions for Milestone # 3: In a minimum of 5 to 7 sentences, identify the key terms in the case, and state why you believe each is relevant to the case. Provide an APA Reference and Citation. 

Case 2

On March 1, year 1, Marvin Corporation promises to unconditionally transfer a building that cost $125,000 with an appraised value of $175,000 to Valerie Corporation on March 1, year 2 for a vehicle that was recently purchased for $140,000. As of December 31, year 2, Marvin Corporation has not transferred title to the building. Marvin Corporation received the vehicle. How should Marvin Corporation and Valerie Corporation record these transactions?

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