Could someone tell me for 3-year plan how it got $50,000 earned and $100,000 unearned?

E6.3 ( LO4,10) (Service Contracts) Best Lawn Care Inc. (BLC) offers its customers two lawn maintenance services. One service is for a one-year maintenance plan at a cost of $200. Customers can earn a 5% discount from this price if they pay before BLC's calendar fiscal year for maintenance services to be performed in the following year. The second service offered by BLC s a three-year maintenance plan that sells for $500. The first year's maintenance service for this three-year plan will be delivered before BLC's fiscal year end. No discount for early payment is fffered for the second plan. [nstructions a. Prepare the summary journal entry for the cash sale of 200 one-time plans for the current year, 100 discounted one-time plans for the following year, and 300 three-year maintenance plans. b. Determine the statement of financial position classification of the unearned portion of the revenue collected