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 $ 135405 on March 15, 2021. Estimated standalone fair values of the equipment, installation and training are $ 89500, 44400 and $ 26400 respectively. The journal entry to record the transaction on March 15,2021 will include a O credit to Sales Revenue for $ 135405. credit to Unearned Service Revenue of $ 22440. O debit to Uneared Service Revenue of $ 26400 O credit to Service Revenue of $ 44400