Creative Computing sells a tablet computer called the Protab. The $$780$ sales price of a

Protab Package includes the following:

One Protab computer.

A six$-$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 $$200,$ a price that

represents a $50\%$ discount from the regular Probook price of $$400.$ It is expected that

$20\%$ of the discount coupons will be utilized.

A coupon to purchase a one$-$year extended warranty for $$50.$ Customers can buy the

extended warranty for $$50$ at other times as well. Creative estimates that $40\%$ 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 $$760.$

Required:

How many performance obligations are included in a Protab Package? Explain

your answer.

List the performance obligations in the Protab Prokage in the following table,

and complete it to allocate the transaction price of $100,000$ Protab Packages to

the performance obligations in the contract.

Prepare a journal entry to record sales of $100,000$ Protab Packages $($ignore any

sales of extended warranties$).$