Sarjit Systems sold software to a customer for $193,000. As part of the contract, Sarjit promises to provide free technical support over the next six months. Sarjit sells the same software without technical support for $168,000 and a stand-alone six-month technical support contract for $72,000, so these products would sell for $240,000 if sold separately.

Prepare Sarjits journal entry to record the sale of the software. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)