Please answer this 2 part question fast and i will upvote!

Question 39 (4 points) Listen Golden Rams 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. Albany Corporation purchased computer equipment, installation and training for a total cost of $144,000 on March 1. The estimated standalone fair values of the equipment, installation, and training are $90,000. $60,000, and $30,000 respectively. What is the journal entry to record this transaction on March 1? Debit: Cash/Receivable, 180,000; Credit: Sales Revenue, 180,000 Debit: Cash/Receivable, 144,000; Credit: Sales Revenue, 144,000 Debit: Cash/Receivable, 144,000: Unearned Service Revenue, 24,000 Credit: Sales Revenue, 120,000 and Debit: Cash/Receivable, 180,000; Credit: Unearned Sales Revenue, 180,000 Albany Entertainment Corporation (AEC), manufactures and sell stereo systems that include an assurance-type warranty for the first 90 days. AEC also offers an optional extended coverage plan under which it will repair or replace any defective part for 2 years beyond the expiration of the assurance-type warranty. On March 1, a customer purchase a stereo system with the extended warranty for $3,000. The standalone price of each is $2,300 and $900, respectively. The estimated cost of the assurance-warranty is #200. What is the journal entry to record this transaction on March 1? Debit: Cash/Receivable. 3.000; Credit: Sales Revenue, 3.000 Debit: Cash/Receivable, 3.000; Warranty Revenue, 900 Credit: Sales Revenue, 2,100 and Unearned Debit: Cash/Receivable, 3,200: Credit; Sales Revenue, 2,300 and Unearned Warranty Revenue, 900 Debit: Cash/Receivable, 3,100; Credit: Unearned Sales Revenue, 3,100