Splish Company sells tablet PCs combined with Internet service, which permits the tablet to connect to the Internet anywhere and set up a Wi-Fi hot spot. It offers two bundles with the following terms. 1. Splish Bundle A sells a tablet with 3 years of Internet service. The price for the tablet and a 3-year Internet connection service contract is $483. The standalone selling price of the tablet is $263 (the cost to Splish Company is $166). Splish Company sells the Internet access service independently for an upfront payment of $274. On January 2, 2020, Splish Company signed 90 contracts, receiving a total of $43,470 in cash. Splish Bundle B includes the tablet and Internet service plus a service plan for the tablet PC (for any repairs or upgrades to the tablet or the Internet connections) during the 3-year contract period. That product bundle sells for $589. Splish Company provides the 3-year tablet service plan as a separate product with a standalone selling price of $139. Splish Company signed 180 contracts for Splish Bundle B on July 1, 2020, receiving a total of $106,020 in cash. 2. In response to competitive pressure for Internet access for Splish Bundle A, after 2 years of the 3-year contract, Splish Company offers a modified contract and extension incentive. The extended contract services are similar to those provided in the first 2 years of the contract. Signing the extension and paying $96 (which equals the standalone selling of the revised Internet service package) extends access for 2 more years of Internet connection. 30 Splish Bundle A customers sign up for this offer. (a) Your answer is partially correct. Prepare the journal entry when the contract is signed on January 2, 2022, for the 30 extended contracts. Assume the modification does not result in a separate performance obligation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Cash 43470 Unearned Service Revenue 43470