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 $ 143565 on March 15, 2021. Estimated standalone fair values of the equipment, installation and training are $ 99000, $ 44400 and $ 25500 respectively. The journal entry to record the transaction on March 15, 2021 will include a

credit to Sales Revenue for $ 143565.

debit to Unearned Service Revenue of $ 25500.

credit to Unearned Service Revenue of $ 21675.

credit to Service Revenue of $ 44400.