Meyer & Smith is a full$-$service technology company. It provides equipment, installation services as well as a full year of training. Customers can purchase any product or service separately or as a bundled package. Blossom Corporation purchased computer equipment, installation, and training for a total cost of $$179010$ on March $15,2024.$ Estimated standalone fair values of the equipment, installation and training are $$94500,$$$74400,$ and $$30000$ respectively. The equipment was delivered and installed on March $15,2024.$ The journal entry to record the transaction on March $15,2024$ will include a

debit to Unearned Service Revenue of $$30000.$

credit to Sales Revenue for $$179010.$

credit to Unearned Service Revenue of $$27000.$

credit to Service Revenue of $$74400.$