Creative computing sells a tablet computer called the protab. the $785 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 $425, a price that represents a 50% discount from the regular probook price of $850. it is expected that 20% of the discount coupons will be utilized. a coupon to purchase a one-year extended warranty for $55. customers can buy the extended warranty for $55 at other times as well. creative estimates that 45% 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 $765. 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).