A company sells equipment to customers for $436,000 on January 1st 2021. The sales price includes an installation fee, which has a fair value of $125,000. The installation is considered a separate performance obligation and is expected to take two months to complete. The fair value of the equipment is $375,000. On January 1st, 2021, the company should record Unearned Service Revenue of $ (If the company should not record any Unearned Service Revenue, then enter 0.) (Do not round your answers in any part of the computation.)