An entity sells car's spare parts to ZZZ Car Repair during 2020. The entity offers rebates of 3% on purchases up to $30,000 and 4% on purchases above $30,000 if the customer's purchases for the year exceed $120,000. In the past, ZZZ normally purchases more than $100,000 in parts during a calendar year. On March 15, 2020, ZZZ Car Repair purchased $38,000 of parts. The journal entry to record the sale includes a a. debit to Accounts Receivable for $36,860. b. credit to Sales Revenue for $36,480. c. credit to Sales Revenue for $36,860. d. debit to Accounts Receivable for $38,000. An entity is a high-technology equipment manufacturer. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. A customer purchased computer equipment, installation, and training for a total cost of 144,000 on April 20, 2020. Estimated standalone fair values of the equipment, installation, and training are 90,000, 60,000, and 30,000, respectively. The equipment was delivered on April 20, 2020. The installation was completed on April 30, 2020 and the training was held and finished on May 5, 2020. The journal entry on April 30, 2020 will include a a. credit to Unearned Service Revenue of 48,000. b. debit to Unearned Service Revenue of 60,000. c. credit to Service Revenue for 60,000. d. credit to Service Revenue of 48,000