Meyer & Smith is a full service technology company. They provide equipment, installation services, and training. Customers can purchase any product or service separately or as an integrated package. Container Corporation purchased computer equipment, installation, and training for a total cost of $144,000 on March 15. The estimated standalone fair values of the equipment, installation, and training are $90,000, $60,000, and $30,000, respectively. The journal entry to record the transaction on March 15 will include a

Credit to sales income for ?

Debit to Unearned service income of ?