Sarjit Systems sold software to a customer for $153,000. As part of the contract, Sarjit promises to provide free technical support over the next six months. Sarjit sells the same software without technical support for $133,000 and a stand-alone six-month technical support contract for $57,000, so these products would sell for $190,000 if sold separately.

Prepare Sarjits journal entry to record the sale of the software