Meyer & Smith is a full service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Container Corporation purchased computer equipment, installation and training for a total cost of $144,000 on march 2021. Estimated standalone fair values of the equipment, installation and training are $90,000, $60,000 and $30,000 respectively. The journal entry record the transaction on march 15, 2021 will include a :

a. credit Sales Revenue for $144,000.

b. debit to Unearned Service Revenue of $30,000.

c. credit to Unearned Service Revenue of $24,000.

d. credit to Service Revenue of $60,000.