In which of the following arrangements is there a customer as defined in IFRS 15 Revenue from Contracts with Customers? Zippy Cars Ltd. designs and manufactures electric cars. Gary, Zippy’s chief engineer, is a cycling enthusiast and in his own recreational time motorizes his bicycle. A post of the motorization, on his personal social media page, goes viral. A start-up company enters into a contract with Gary to buy his motorization plans Cardiology Ltd. concerned about the increasing rate of heart disease partners with the globally successful company Nutrition Inc. to develop a comprehensive nutrition programme to sell on-line. The vision of the programme is to reduce the risk of heart disease. The two companies agree to share in the profits from the sales. Shea Boyd, an up and coming country western singer, buys a pair of black leather boots on deferred payment from B.M. Williams Pty Ltd., an internationally renowned footwear retailer. Shea uses the ‘click and collect’ facility at the on-line check out to arrange to collect the boots at the local B.M. Williams Pty Ltd. store. In response to a series a negative posts and comments on social media, Vegan Delights Inc., a café selling ethically sourced plant-based meals and beverages to the public, sells all its non-sustainable, non-eco-friendly furniture and equipment to the local Homeless Shelter – at a price sufficient to recover its costs only