Creative Computing sells a tablet computer called the Protab. The $830 sales price of a Protab Package includes the following: One Protab computer. A 6-month limited warranty. This warranty guarantees that Creative will cover any costs that arise due to repairs or replacements associated with defective products for up to six months. A coupon to purchase a Creative Probook e-book reader for $540, a price that represents a 40% discount from the regular Probook price of $900. It is expected that 25% of the discount coupons will be utilized. A coupon to purchase a one-year extended warranty for $55. Customers can buy the extended warranty for $80 at other times if they do not use the $55 coupon. Creative estimates that 40% of customers will purchase an extended warranty Creative does not sell the Protab without the limited warranty, option to purchase a Probook, and the option to purchase an extended warranty, but estimates that if it did so, a Protab alone would sell for $810. Required 1.&2.Indicate below whether each item is a separate performance obligation and allocate the transaction price of 90,000 Protab Packages to the separate performance obligations in the contract. 3. Prepare a journal entry to record sales of 90,000 Protab Packages (ignore any sales of extended warranties)