Creative Computing sells a tablet computer called the Protab. The $$620$ sales price of a Protab Package Includes the following: One Protab computer. A $6-$month limited warranty. This warranty guarantees that Creative will cover any costs that arise due to repairs or replacements associated with defective products for up to six months. A coupon to purchase a Creative Probook e$-$book reader for $$350,$ a price that represents a $30\%$ discount from the regular Probook price of $$500.$ It is expected that $20\%$ of the discount coupons will be utilized. A coupon to purchase a one$-$year extended warranty for $$40.$ Customers can buy the extended warranty for $$65$ at other times If they do not use the $$40$ coupon. Creative estimates that $45\%$ of customers will purchase an extended warranty. Creative does not sell the Protab without the limited warranty, option to purchase a Probook, and the option to purchase an extended warranty, but estimates that if it did so$,$ a Protab alone would sell for $$600\mathrm{.}1.$ & $2.$ Indicate below whether each item is a separate performance obligation and allocate the transaction price of $120,000$ Protab Packages to the separate performance obligations in the contract$\mathrm{.}3.$ Prepare a journal entry to record sales of $120,000$ Protab Packages.