Enterprise Solutions Inc. licenses its productivity software to Blackmon Company for $100,000, payable at contract inception. Enterprise agrees to provide semiannual software upgrades over the 5-year length of the contract to enable Blackmon to benefit from any technological advancement. Enterprise concludes that the software license is not distinct from the promised upgrades. Required: What journal entries are necessary for Enterprise to account for this transaction? What journal entries are necessary for Enterprise to account for this transaction at inception and at year-end? Enterprise contracted with Blackmon on January 1. (Four transaction lines are required.)