BE 54 Allocating the transaction price LO54 Sarjit Systems sold software to a customer for $80,000. As part of the contract, Sarjit promises to provide free technical support over the next six months. Sarjit sells the same software without technical support for $70,000 and a stand-alone six-month technical support contract for $30,000, so these products would sell for $100,000 if sold separately. Prepare Sarjits journal entry to record the sale of the software. BE 55