Meyer & Smith is a full$-$service technology company. They provide equipment, installation services as well as trainingonce the equipment is installed. Customers can purchase any product or service separately or as a bundled package. Crane Corporation purchased computer equipment, installation and training for a total cost of $$165780$ on March $15,2021$: $($ delivery and installation is completed$)$Estimated standalone fair values of the equipment, installation and training are $$76500$ $$73200$ and $$34500$ respectively. The journal entry to record the transaction on March $15,2021$ will include a credit to Sales Revenue for $$165780$ credit to Unearned Service Revenue of $$31050$ credit to Service Revenue of $$73200$ debit to Unearned Service Revenue of $$34500$