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. Pharoah Corporation purchiased computer equipment, installation, and training for a total cost of $149040 on March 15, 2024. Estimated standalone fair values of the equipment, installation and training are $102000,$58800, and $25500 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 credit to Unearned Service Revenue of $20400. credit to Sales Revenue for $149040. debit to Unearned Service Revenue of $25500. credit to Service Revenue of $58800