11. Zoom is a full-service technology company. They provide equipment, and installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Moodle Corporation purchased computer equipment, installation and training for a total cost of $120,000 on March 15, 2019. Estimated standalone fair values of the equipment, installation and training are $75,000, $50,000 and $25,000 respectively. The journal entry to record the transaction on March 15, 2019 will include a (2 Points)