oTeck is a full-service technology company. It provides equipment, installation services, and training services. Customers can purchase any product...

oTeck is a full-service technology company. It provides equipment, installation services, and training services. Customers can purchase any product or service separately or as a bundled package. On May 3, Box-Rite Corporation purchased computer equipment, installation, and training for a total cost of $120,000. Estimated stand-alone fair values of the equipment, installation, and training are $75,000, $50,000, and $25,000 respectively. The journal entry to record the sale and installation on May 3 will include

credit to Sales Revenue for $120,000.

debit to Unearned Service Revenue of $25,000.

credit to Unearned Service Revenue of $20,000.

credit to Service Revenue of $50,000.