A company (the seller) provides software to customers for 3 years. In addition to the software, the company also provides the customer consulting services over the 3-year period. The total transaction price is $462,000. The company estimates the consulting services have a standalone value of $240,000 and the software license has a standalone value of $400,000. Assuming the performance obligations are separate, on the date a customer licenses the software, the company should record Unearned Service Revenue of $ ___________. (If the company should not record any Unearned Service Revenue, then enter 0.)