Apple-a-Day company sells a iMac package for $1,000 that includes the following: 1. A desktop iMac computer 2. A one-year quality assurance warranty which protects the customer against defects in product operation or failure. 3. A coupon to purchase an iTablet at a 50% discount from the normal selling price of $700. Apple-a-Day estimates that 50% of the coupons will be redeemed. 4. A technical support package that includes free upgrades to any software updates the company issues in the next twelve months as well as unlimited telephone technical support for that same period. The normal stand alone selling prices ("SSPs") for the iMac and technical support packages are $950 and $125 respectively. A. List the individual performance obligations included in this package. B. Allocate the $1,000 transaction price to the performance obligations identified in Part A above. C. Prepare a journal entry for the sale of a single iMac package on March 15th, 2021. Ignore the COGS/Inventory entry. D. Assume that the customer uses their 50% coupon to purchase an iTablet at the discounted price of $350 an April 15th, 2021. Prepare the journal entry for this transaction. Ignore the COGS/Inventory entry