Creative Computing sells a tablet computer called the Protab. The $$780$ sales price of a Protab Package includes the following:

One Protab computer.

A six$-$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 $$200,$ a price that represents a $50\%$ discount from the regular Probook price of $$400.$ It is expected that $20\%$ of the discount coupons will be utilized.

A coupon to purchase a one$-$year extended warranty for $$45.$ Customers can buy the extended warranty for $$45$ 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 $$760.$

All Protab sales are made in cash.

Required:

$1.$ & $2.$ Indicated below whether each item is a separate performance obligation and allocate the transaction price of $100,000$ Protab Packages to the separate performance obligations in the contract.

$3.$ Prepare a journal entry to record sales of $100,000$ Protab Packages $($ignore any sales of extended warranties$).$