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Creative Computing a tablet computer called the Protab. The $970 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 $250, a price that represents a 50 % 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 $50. Customers can buy the extended warranty for $50 at other times as well. Creative estimates that 35% 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 $950. Indicated below whether each item is a separate performance obligation and allocate the transaction price of 80, 000 Protab Packages to the separate performance obligations in the contract. Prepare a journal entry to record sales of 80, 000 Protab Packages (Ignore any sales of extended warrandes). (If no entry is required for a transaction/event, select "No Journal entry required" in the first account field.) Creative Computing a tablet computer called the Protab. The $970 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 $250, a price that represents a 50 % 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 $50. Customers can buy the extended warranty for $50 at other times as well. Creative estimates that 35% 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 $950. Indicated below whether each item is a separate performance obligation and allocate the transaction price of 80, 000 Protab Packages to the separate performance obligations in the contract. Prepare a journal entry to record sales of 80, 000 Protab Packages (Ignore any sales of extended warrandes). (If no entry is required for a transaction/event, select "No Journal entry required" in the first account field.)