Jarvey Inc. sells three front$-$end loaders to a local company at a total contract price of $$105,000.$ The contract payment also includes a $$1,200$ maintenance plan for these loaders for $3$ years. Jarvey signs the contract on June $1,2025,$ and receives a $20\%$ down payment. The loaders are delivered on September $1,2025,$ and full payment is made to Jarvey then. This revenue obligation has two different performance obligations: sale of the front end$-$loaders and maintenance plan $.$

In the journal entry on June $1$ to record the sale, cash will be debited for $$21,000(20\%$ of $$105,000),$ and accounts receivable will be debited for the remaining $$84,000$ of the contract price. How much will unearned sales revenue $($the front$-$end loaders$)$ be credited for? $103,846$ How much will unearned service revenue $($the maintenance plan$)$ be credited for? $1,154$