Seadrill Engineering licensed software to oil$-$drilling firms for $5$ years. In addition to providing the software, the company also provides consulting services and support to ensure smooth operation of the software. The total transaction price is $420,000.$ Based on standalone values, the company estimates the consulting services and support have a value of $120,000$ and the software license has a value of $300,000.$ Assuming the performance obligations are not interdependent, the journal entry to record the transaction includes a credit to unearned sales revenue of $$