Problem 18-1 Swifty Company sells tablet PCs combined with Internet service, which permits the tablet to connect to the Internet anywhere and set up a Wi-Fi hot spot. It offers two bundles with the following terms. a 3 1. Swifty Bundle A sells a tablet with 3 years of Internet service. The price for the tablet and a 3-year Internet connection service contract is $471. The standalone selling price of the tablet is $243 (the cost to Swifty Company is $163). Swifty Company sells the Internet access service independently for an upfront payment of $283. On January 2, 2017, Swifty Company signed 100 contracts, receiving a total of $47,100 in cash. 17, Swity Company sicn swity Company is $163)or 2. Swifty Bundle B includes the tablet and Internet service plus a service plan for the tablet PC (for any repairs or upgrades to the tablet or the Internet connections) during the 3-year contract period. That product bundle sells for $565. Swifty Company provides the 3-year tablet service plan as a separate product with a standalone selling price of $159. Swifty Company signed 180 contracts for Swifty Bundle B on July 1, 2017, receiving a total of $101,700 in cash. Your answer is partially correct. Try again. Prepare any journal entries to record the revenue arrangement for Swifty Bundle A on January 2, 2017, and December 31, 2017. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. S,125.) Date Account Titles and Explanation Debit Jan. 2, 2017 Cash 471 Unearned Service Revenue Maintenance 21 Unearned Service Revenue Internet 25345 To record sales) of Goods Sold 16300