ABC, Inc. prepares its financial statements consistent with a 12/31 fiscal period end. On 6/30/2014 ABC, Inc. received $100,000 for a basket of goods and services that were sold to XYZ, Inc. In exchange for the $100,000 ABC, Inc. agreed to deliver and install a state-of-the-art machine on 7/1/2014, they also agreed to conduct an 8-hour training session for the current employees on 7/15/2014 and to conduct a second 8-hour training session on 1/15/2015. Finally, ABC, Inc. will provide four years of customer support which will begin on 7/1/2014. If sold separately, ABC, Inc. generally charges the following: Amount Machine $80,000 Installation $12,000 Training $500 per hour Customer Support $25,000 When ABC, Inc. prepares their financial statements on 12/31/2014, how much will the record for Revenue in 2014? When ABC, Inc. prepares its financial statements on 12/31/2014, how much will the record for Unearned Revenue at the end of 2014? When ABC, Inc. prepares its financial statements on 12/31/2015, how much will the record for Revenue in 2015? When ABC, Inc. prepares its financial statements on 12/31/2015, how much will the record for Unearned Revenue be at the end of 2015?