Shale 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 $300,000. Based on standalone values, the company estimates the consulting services and support have a value of $75,000 and the software license has a value of $225,000. Assuming the performance obligations are not interdependent, the journal entry to record the transaction includes