On July 1, 2016 ABC sold software to a customer for $123964 As part of the contract, ABC promises to provide free technical support over the next 6 months ABC sells the same software without technical support for $143257.14 and stand-alone 6- month technical support contract for $42069.04 Prepare journal entries for ABC Use the account titles on the spreadsheet account_titles.xlsx a. the number of performance obligations in the contract is 2 b. the journal entry on July 1, 2016 will DR (account title) Cash c. the amount of the DR in the journal entry on July 1, 2016 is 123964 d. the journal entry on July 1, 2016 for the larger CR (account title) Sales revenue e. the amount of the larger CR in the on July 1, 2016 is f. the journal entry on July 1, 2016 of the smaller CR (account title) Deferred revenue g. the amount of the smaller CR on July 1, 2016 is h. the adjusting journal entry on Dec 31, 2016 (assume no entries have been made with respect to this sale since July 1, 2016) will DR (account title) Deferred revenue i. the adjusting journal entry on Dec 31, 2016 will CR (account title) Sales revenue j. the amount of the DR and the CR on Dec 31, 2016 is