Meyer & Smith is a full-service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Cullumber Corporation purchased computer equipment, installation and training for a total cost of $162720 on March 15, 2021. Estimated standalone fair values of the equipment, installation and training are $108000, $70800 and $24600 respectively. The journal entry to record the transaction on March 15, 2021 will include a

credit to Sales Revenue for $162720.

credit to Service Revenue of $70800.

credit to Unearned Service Revenue of $19680.

debit to Unearned Service Revenue of $24600.