Jones Inc. sells wireless speakers that connect to the internet for $210. Jones Inc. also sells an annual subscription to music and entertainment channels curated to each customer for $140. Customers can get a deal by purchasing both the speakers and the annual subscription together as a packaged deal for $300. On February 28, 2017, Jones Inc. sold one of their speaker and annual subscription packaged deals for $300. How much revenue would Jones Inc. recognize in the journal entry they book on February 28, 2017 to record the sale?

1. $300
2. $210
3. $180
4. $140