Consider the following facts: - Company B is a technology company. - It sells equipment, installation services as well as training. - Any training service will be provided to the customer after the equipment is delivered and installed. - Company A's customers can purchase any product or service separately or as a bundled package. - Company B purchased computer equipment, installation and training from Company A for a total cost of $120,000 on March 15, 2014. - Company A estimated the standalone fair values of the equipment, installation and training are $75,000, $50,000 and $25,000 respectively. The journal entry Company A uses to record the transaction on March 15, 2014 will include a:

None of these answers are correct

credit to Sales Revenue for $120,000.

debit to Unearned Service Revenue of $25,000.

credit to Unearned Service Revenue of $20,000.

credit to Service Revenue of $50,000.