Sarjit Systems sold software to a customer for $293,000. 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 $255,000 and a stand-alone six-month technical support contract for $45,000, so these products would sell for $300,000 if sold separately.

Prepare Sarjit?s journal entry to record the sale of the software. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)