I did the following calculations.

(45000+63000)/2=54000

54000+168000=222000

Sales Rev=(168000/222000)*213000=161189

Unearned Rev=(54000/22000)*213000=51811

On August 22, 2021, Blossom Manufacturing sold on account one of its Model S14 bulldozers including a 5-year service contract for $213.000. The stand-alone price of the equipment is $168,000 and the service contract sells separately between $45,000 and $63.000. Prepare the appropriate journal entry for the transaction. Ignore cost of goods sold entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Date August 22/21 Accounts Receivable 213000 Sales Revenue 161189 Unearned Revenue 51811