Creative Computing sells a tablet computer called the Protab. The $860 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 $675, a price that represents a 25% discount from the regular Probook price of $900. It is expected that 25% 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 40% 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 $840.
	Customers must pay $80 to purchase the extended warranty if they dont purchase it with the $50 coupon that was included in the Protab Package. Creative estimates that 40% of customers will use the $50 coupon to purchase an extended warranty. 1. & 2. Indicated below whether each item is a separate performance obligation and allocate the transaction price of 96,000 Protab Packages to the separate performance obligations in the contract.

Item Descrption Performance Obligation? Stand Alone Price Percentage of Total Stand Alone Price Protab tablet 0 Limited 6-month warranty 0 Option to purchase a Probook 0 Option to purchase extended warranty 0 Total stand alone price $0 0.00% Item Descrption Percentage of Total Stand Alone Price Total Transaction Price = Allocated Contract Price Protab tablet Limited 6-month warranty Option to purchase a Probook Option to purchase extended warranty Total contract price $0

3.	Prepare a journal entry to record sales of 96,000 Protab Packages (ignore any sales of extended warranties). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)