Meyer & Smith is a full-service technology company. It provides equipment, installation services as well as a full year of training. Customers can purchase any product or service separately or as a bundled package. Sandhill Corporation purchased computer equipment, installation, and training for a total cost of $146640 on March 15, 2024. Estimated standalone fair values of the equipment, installation and training are $82500, $63600, and $37200 respectively. The equipment was delivered and installed on March 15, 2024. The journal entry to record the transaction on March 15, 2024 will include a credit to Sales Revenue for $146640. O credit to Unearned Service Revenue of $29760. debit to Unearned Service Revenue of $37200. O credit to Service Revenue of $63600.