Sheridan Diners Inc. charges an initial franchise fee of $195000 broken down as follows: Rights to trade name, market area, and proprietary know-how $85000 Training services 28000 Equipment (cost of $24100) 82000 Total initial franchise fee $195000 Upon signing of the agreement, a payment of $85000 is due. Thereafter, 2 annual payments of $55000 are required. The credit rating of the franchisee is such that it would have to pay interest of 8% to borrow money. The franchise agreement is signed on August 1,2021, and the franchise commences operation on November 1, 2021. Assuming that no future services are required the franchisor once the franchise begins operations, the entry on November 1, 2021 would include O a debit to Unearned Franchise Revenue for $85000. O a credit to Unearned Franchise Revenue for $85000. O a credit to Service Revenue for $28000. O a credit to Sales Revenue for $82000