Hill, Johns \& Thomas 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. National Corporation purchased computer equipment, installation and training for a total cost of \$136125 on March 15, 2018. Estimated standalone fair values of the equipment, installation and training are $73500,$67200 and $40800 respectively. The journal entry to record the transaction on March 15, 2018 will include a A) credit to Sales Revenue for $136,125. B) debit to Unearned Service Revenue of $40,800. C) credit to Uneamed Service Revenue of $30,600. D) credit to Service Revenue of $67,200