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. Blossom Corporation purchased computer equipment, installation and training for a total cost of $156825 on March 15, 2018. Estimated standalone fair values of the equipment, installation and training are $88500, $66000 and $30000 respectively. The journal entry to record the transaction on March 15, 2018 will include a

credit to Service Revenue of $66000.

credit to Sales Revenue for $156825.

credit to Unearned Service Revenue of $25500.

debit to Unearned Service Revenue of $30000.