Golden Rams is a full-service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Albany Corporation purchased computer equipment, installation and training for a total cost of $144,000 on March 1. The estimated standalone fair values of the equipment, installation, and training are $90,000, $60,000, and $30,000 respectively. What is the journal entry to record this transaction on March 1? Debit: Cash/Receivable, 180,000; Credit: Sales Revenue, 180,000 Debit: Cash/Receivable, 144,000; Credit: Sales Revenue, 144,000 Debit: Cash/Receivable, 144,000; Credit: Sales Revenue, 120,000 and Unearned Service Revenue, 24,000 Debit: Cash/Receivable, 180,000; Credit: Unearned Sales Revenue, 180,000