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. Sunland Corporation purchased computer equipment, installation and training for a total cost of $171720 on March 15, 2021. Estimated standalone fair values of the equipment, installation and training are $108000, $52800 and $30000 respectively. The journal entry to record the transaction on March 15, 2021 will include a O credit to Sales Revenue for $171720. debit to Unearned Service Revenue of $30000. credit to Unearned Service Revenue of $27000. credit to Service Revenue of $52800