JT Company is a computer company that develop and sell designed software. JT has a December 31st year-end. JT signed a contract on June 15, 2019 to sell software to AMG Inc. The total contract price is $365000. AMG is a construction company. The total contract price includes two years of technical support. The software, which is normally sold for $325000, which do not have the technical support. Ownership of the software is transferred to AMG on June 15, 2019 with no further obligation by JT to provide upgrades. For contract price, JT provided AMG with a discount for the two-year long technical support price. The regular two-year technical support price is $60,000. AMG paid the contract price in cash on June 15, 2019. ( don't need included cost of sales, as part of your response.) Other Information PRM uses number of months to record the fullfillment of the obligation over time prepare any 2019 journal entries