Barnes Co$.$ is a technology company which provides equipment, installation services as well as a full year of training. Customers can purchase

any product or service separately or as a bundled package. Container Corporation purchased computer equipment, installation, and training

for a total cost of $$144,000$ on $\frac{3}{15}\frac{?}{24}.$ Estimated standalone fair values of the equipment, installation and training are $$90,000,$$$60,000,$ and

$$30,000$ respectively. The journal entry to record the transaction on $\frac{3}{15}\frac{?}{24}$ will include a

a$.$ credit to Sales Revenue for $$144,000.$

b$.$ debit to Unearned Service Revenue of $$24,000.$

c$.$ credit to Unearned Service Revenue of $$72,000.$

d$.$ credit to Sales Revenue of $$72,000.$