Creative Computing sells a tablet computer called the Protab. The $970 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 $250, a price that represents a 40% discount from the regular Probook 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 $60. Customers can buy the extended warranty for $60 at other times if they do not use the $60 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 $950.

Required: 1. & 2. Indicated below whether each item is a separate performance obligation and allocate the transaction price of 80,000 Protab Packages to the separate performance obligations in the contract. 3. Prepare a journal entry to record sales of 80,000 Protab Packages (ignore any sales of extended warranties).

Item Descrption	Performance Obligation?		Stand Alone Price		Percentage of Total Stand Alone Price
Protab tablet	Yes		$76,000,000		89.62%
Limited 6-month warranty	No
Option to purchase a Probook	Yes		$4,000,000		4.72%
Option to purchase extended warranty	Yes		$4,800,000		5.66%
Total stand alone price			$84,800,000		100.00%
Item Descrption	Percentage of Total Stand Alone Price		Total Transaction Price	=	Allocated Contract Price
Protab tablet	89.62%		$77,600,000	=	$69,545,120
Limited 6-month warranty
Option to purchase a Probook	4.72%		$77,600,000	=	$3,662,720
Option to purchase extended warranty	5.66%		$77,600,000	=	$4,392,160
Total contract price					$77,600,000

Prepare a journal entry to record sales of 80,000 Protab Packages (ignore any sales of extended warranties). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

General Journal	Debit	Credit
1	Cash	77,600,000
	Sales revenue		77,600,000
	Deferred revenue - discount option		?

Everything but numbers in bold is correct i just need those numbers to complete the problem. thank you.