Sarjit Systems sold software to a customer for $181,000. 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 $157,500 and a stand-alone six-month technical support contract for $52,500, so these products would sell for $210,000 if sold separately.

Prepare Sarjit's journal entry to record the sale of the software.