Creative Computing sells a tablet computer called the Protab. The $605 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 $375, a price that represents a 40% discount from the regular Probool price of $625. It is expected that 20% 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 30% 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 $585. Indicate below whether each item is a separate performance obligation and allocate the transaction price of 120,000 Protab Packages to the separate performance obligations in the contract. Prepare a journal entry to record sales of 120,000 Protab Packages. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field